Supreme Court · 2016 INSC 1168 · Decided 25 February 2016
Union of India & ORS. v. M/S. Hamdard (Waqf) Laboratories
- Court
- Supreme Court of India
- Citation
- 2016 INSC 1168 · [2016] 3 S.C.R. 744
- Case number
- CIVIL APPEAL No. 1666/2006
- Decided
- 25 February 2016
- Bench
- DIPAK MISRA, SHIVA KIRTI SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
F G H [2016] 3 S.C.R. 744 UNION OF INDIA & ORS. v. M/S. HAMDARD (WAQF) LABORATORIES (Civil Appeal No. 1666 of2006) FEBRUARY 25, 2016 [DIPAK MISRA AND SHIVA KIRTI SINGH, JJ.) Central Excise Act. 1944 - s.11-BB - Interest on delayed refimds - Adjudication on classification of a sweetened by the assessee - High Court directed the Revenue to pay interest - On appeal, held: The adjudicatory process for refund of duty is required to be concluded within three 111onths - The liability of the Revenue to pay interest uls. 11 BB co111111ences fiwn the date of expiry of three months from
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