Petitioner seeks a direction to forthwith grant and sanction interest on the refund amount u/s 11BB of the Central Excise Act, 1944
Court :
Bombay High Court
Brief :
By filing this petition under Article 226 of the Constitution of India, petitioner seeks a direction to the respondents to forthwith grant and sanction interest on the refund amount after expiry of three months from the respective dates of application till the date of actual refund under section 11BB of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994.
Citation :
WRIT PETITION NO.1775 OF 2020
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