JUDGMENT

Yashwant Varma, J.

1. These two writ petitions raise the common question of the date from which interest is leviable on an asserted delay in disbursal of refund under the Central Excise Act, 1944¹[1944 Act].

2. According to the petitioners, interest is liable to run from the date when the refund is determined and would not be dependent on any application or other positive step being taken by an assessee. This contention is controverted with the Central Excise Department^{2[Department]} asserting that in light of the plain language of Section 11B read along with Section 11BB of the 1944 Act, the moving of an application is a prerequisite for computation of the date from which interest would be payable on a refund. It is this principal question which falls for determination.

3. For the sake of brevity, the Court deems it apposite to notice the facts as they obtain in the writ petition filed by M/s Goldy Engineering Works vs. Commissioner of Central Excise & Anr., W.P.(C) 4332/2022, On 27 July 2006, a Show Cause Notice^3[SCN] is stated to have been issued to the petitioner, its proprietor, one M/S Aay Kay Engineering Works and its proprietor, in respect of certain goods which