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M/S Goldy Engineering Works vs Commissioner Of Central Excise & Anr on 22 May, 2023 cites

M/S Ranbaxy Laboratories Ltd vs Union Of India & Ors on 21 October, 2011

3. Learned counsel appearing for the respondents however submits that the scheme of Sections 11B and 11BB of the Central Excise Act, 1994 links the liability to pay interest to an actual application for refund being made. Learned counsel has in this regard also placed reliance on the judgments rendered by the Supreme Court in Ranbaxy Laboratories Ltd. v. Union of India (UOI) and Ors. [(2011) 10 SCC 292] as well as Union of India (UOI) and Ors. v. Hamdard (Waqf) Laboratories [(2016) 6 SCC 621].
Supreme Court of India Cites 4 - Cited by 129 - D K Jain - Full Document

Union Of India vs M/S. Hamdard (Waqf) Laboratories on 25 February, 2016

3. Learned counsel appearing for the respondents however submits that the scheme of Sections 11B and 11BB of the Central Excise Act, 1994 links the liability to pay interest to an actual application for refund being made. Learned counsel has in this regard also placed reliance on the judgments rendered by the Supreme Court in Ranbaxy Laboratories Ltd. v. Union of India (UOI) and Ors. [(2011) 10 SCC 292] as well as Union of India (UOI) and Ors. v. Hamdard (Waqf) Laboratories [(2016) 6 SCC 621].
Supreme Court - Daily Orders Cites 9 - Cited by 19 - D Misra - Full Document
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