Judgment
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HC-KAR
CNR: KAHC010805762025 NC: 2026:KHC:48006-DB WA No. 2014 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. JUSTICE R DEVDAS AND THE HON'BLE DR. JUSTICE K.MANMADHA RAO WRIT APPEAL NO. 2014 OF 2025 (T-RES)
BETWEEN:
1.
UNION OF INDIA THROUGH ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI 110001.
2.
PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU EAST COMMISSIONERATE, TRAFFIC AND TRANSIT MANAGEMENT CENTRE, B.M.T.C. BUS STAND, HAL AIRPORT ROAD, DOMMALURU, BENGALURU – 560071
3.
THE DEPUTY COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, BENGALURU EAST, DIVISION 8. TTMC, BTMC, DOMLUR, BENGALURU-560 071 …APPELLANTS (BY SRI.RAGHUNANDAN K.S., ADVOCATE FOR SRI. M. UNNIKRISHNAN., ADVOCATE)
Digitally signed by JUANITA THEJESWINI Location: HIGH COURT OF KARNATAKA
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HC-KAR
CNR: KAHC010805762025 NC: 2026:KHC:48006-DB WA No. 2014 of 2025
AND:
GOLDMAN SACHS SERVICES PRIVATE LIMITED, A COMPANY INCORPORATED UNDER COMPANIES ACT (1), 1956, HAVING ITS REGISTERED OFFICE AT WING A, WING B, GROUND TO 6TH FLOOR, HELIOS BUSINESS PARK.
150 OUTER RING ROAD, KADUBEESANAHALLI, BENGALURU-560103 AND REP. BY ITS MANAGING DIRECTOR MR. AKBAR AMIN …RESPONDENT
(BY SRI. KUMAR HARSHAVARDHAN., ADVOCATE SRI. BHARATH JANARTHANAN., ADVOCATE MS. RITU SHIVAKUMAR., ADVOCATE)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 06.11.2025 PASSED IN WP No. 21506/2025 BY THE LEARNED SINGLE JUDGE OF THE HON’BLE HIGH COURT OF KARNATAKA AND DECLARE THAT THE RESPONDENT IS NOT ENTITLED TO INTEREST UNDER SECTION 11BB PF THE CENTRAL EXCISE ACT, 1944 FOR CLAIMS MADE AFTER AN UNEXPLAINED DELAY OF 5-16 YEARS AND ETC.,
THIS APPEAL, COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
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HC-KAR
CNR: KAHC010805762025 NC: 2026:KHC:48006-DB WA No. 2014 of 2025
CORAM: HON'BLE MR. JUSTICE R DEVDAS and HON'BLE DR. JUSTICE K.MANMADHA RAO ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE R DEVDAS)
Learned counsel for the appellant - Union of India and others submits that the question of payment of interest on delayed refund stands covered in a judgment of the Hon'ble Supreme Court in the case of Ranbaxy Laboratories Ltd. v. Union of India – 2011 (273) E.L.T.3 (SC) dated 21.10.2011 and therefore the appeal may be disposed of accordingly.
2.
The submission of the learned counsel for the appellants is placed on record.
3.
In terms of the submission made by the learned counsel for the appellants, the writ appeal stands dismissed as the issue stands covered in the judgment of
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HC-KAR
CNR: KAHC010805762025 NC: 2026:KHC:48006-DB WA No. 2014 of 2025
the Hon'ble Supreme Court, even according to the learned counsel for the respondents.
4.
The time for compliance will be two months from the date of receipt of a certified copy of this order.
Sd/- (R DEVDAS) JUDGE
Sd/- (DR.K.MANMADHA RAO) JUDGE
KLY CT: JL