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Ranbaxy Laboratories Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Section 11BB; Central Excises and Customs Laws (Amendment) Act, 1991

Reported in : 2011(10)SCC292; 2012(1)SCJ107; AIR2011SCW6359

period for the purpose of payment of interest, on delayed refunds, in terms of Section 11BB of the Central Excise Act, 1944 (for short “the Act”). In short, the question is whether the liability of the revenue to pay interest

Gujarat Paraffins Pvt. Ltd. Vs. Joint Secretary to the Govt. of India

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B and 11BB; Constitution of India - Article 226

Reported in : 2004(178)ELT125(Guj)

no order as to costs.Direct service is permitted. Excise - interest claim - Sections 11B and 11BB of Central Excise Act, 1944 and Article 226 of Constitution of India - claim for rebate allowed by way of credit in register … of Finance, Department of Revenue, rejecting thepetitioners' revision application for grant of interest on the rebate claims under Section 11BB of the Excise Act, 1944 ('the Act' for short).2. The petitioners exported goods and filed applications for rebate

Union of India (Uoi) and anr. Vs. Shreeji Colour Chem Industries

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11, 11BB, 11BB(1), 214, 243, 244 and 244(1A); Central Excise Rules, 1944 - Rule 173L

Reported in : 2008(133)ECC193; 2008(159)LC193(SC); 2008(230)ELT199(SC); JT2008(10)SC363; 2008(12)SCALE436; (2008)9SCC515

Gujarat High Court directing grant of interest to the respondent for alleged delayed refund of amount payable under Central Excise Act, 1944 (in short the `Act') and Central Excise Rules, 1944 (in short the `Rules').3. Background facts are undisputed and … first day on which the Assistant Collector rejected the prayer for refund. It is to be noted that Section 11BB of the Act was introduced with effect from 26.5.1995. The High Court by the impugned order directed grant

Surinder Singh Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 27, 27A, 28AA, 75, 75A, 129DD, 142 and 142(1); Central Excise Act, 1944 - Sections 11BB and 37; Customs (Amendment) Act, 1975 - Sections 51, 75, 75(1), 75(2) and 82; Foreign Exchange Management Act, 1999; Finance Act, 1991; Income Tax Act, 1961 - Sections 244 and 244A; Customs and Central Excise Duties Drawback Rules, 1995 - Rule 16A; Customs and Central Excise Duties Drawback Rules, 1971 - Rules 2 and 14; Constitution of India - Article 226

Reported in : 2006(113)ECC358; 2006LC358(Delhi); 2006(204)ELT534(Del)

Court should in equity apply the same principle as in Section 27A of the Customs Act, 1962 and Section 11BB of the Central Excises Act, 1944 both of which deal with interest on delayed refunds of duties wrongly … foreign exchange under the earlier Drawback Rules 1971, and further unlike Section 75 of the Customs Act, the Central Excise Act, did not impose any condition of realisation of export proceeds.Rule 16A of the Drawback Rules, 1995, should be … and were relatable to Section 75 of the Customs Act, 1962 and Section 37 of the Central Excises Act, 1944 respectively. thereforee, even the customs component could not be recovered and was required to be refunded to the

Shakti Enterprises Vs. Commissioner of C. Ex.

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11BB; Constitution of India - Article 226

Reported in : 2004(92)ECC304; 2003LC133(Karnataka); 2003(157)ELT514(Kar); 2004(1)KarLJ263

of Rs. 87,561.20 from 16-9-1994 up to the date of payment in terms of Section 11BB of the Central Excise Act, 1944. ('The Act' for short).2. Petitioner, a manufacturer and packer of instant coffee, exported the instant coffee packed in

Sterlite Industries (India) Ltd. and Anr. Vs. Union of India (UOi) thr ...

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11BB, 11B(1) and 11B(2); Central Excise Rules, 1944 - Rule 57AC(7); Constitution of India - Article 226

Reported in : 2007[7]STR606

to the facts stated, however, in light of statutory provisions of Section 11BB and Explanation thereunder of the Central Excise Act, 1944 (the Act), even if the refund was granted belatedly, the petitioner would be entitled to claim interest as

Kandhari Beverages Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11BB and 35F

Reported in : 2002(81)ECC630; 2002(144)ELT15(P& H)

amount of Rs. 80,00,000/- along with interest, determined in accordance with the provisions of Section 11BB of the Central Excise Act, 1944, shall be credited to the Cenvat Account of the petitioner's unit at Baddi (Himachal Pradesh). The petitioner shall

Super Cassettes Indus. Ltd. Vs. Commissioner of C. Ex.

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11BB and 11B(2)

Reported in : 1999(114)ELT810(All)

petitioner claims payment of interest on the amount of refund under the provisions of Section 11BB of the Central Excise Act, 1944 (hereinafter called as the Act).3. The case of the petitioner is that by the order of the Tribunal

Union of IndiA. Vs. Sharp Menthol India Ltd, and anr.

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Section 11BB, 35EE ; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Section 3 ;

two orders in original dated 1/9/2009 and 22/9/2009 respectively, but without allowing interest claimed by the assessee under Section 11BB of the Central Excise Act, 1944. However, subsequent rebate claims filed by the assessee seeking rebate of Rs.29,59,27,180/-, … dispute that the peppermint oil which emerges in the process of manufacturing menthol crystals is excisable under the Central Excise Act, 1944. The assessee took credit of duty paid on menthol and utilized the said credit in paying the duty

M/S. Ronald Pharmaceuticals Pvt Ltd. Vs. Cceandst Vadodara I

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad