JUDGMENT :

Soumitra Saikia, J.

1. The present writ petition has been filed by the petitioners challenging the order-in-original no. 28/R/11B/DIV/DIB/ACD/18-19 dated 31.12.2018 passed by Deputy Commissioner, Central GST Division, Dibrugarh, Assam, whereby the claim of petitioners for interest delayed refund of Central Excise duty paid as per Notification No. 33/99-"CE dated 08.07.1999 has been rejected in contravention to the law laid down in the Judgment of this Hon'ble Court rendered in the case of "Amalgamated Plantations Limited", wherein this court held that the interest on delayed refund is payable by the Central Excise department as per Notification No. 32/99-CE and 33/99-CE dated:-08.07.1999.

2. The facts necessary and essential in the present proceedings are that the petitioner no. 1 company is incorporated under the Companies Act, 1956 having its registered office at "VRAJ", 62/13, Promotesh Baruah, Sarani, Kolkata-700019, West Bengal. The petitioner No. 2 is the Muttuck Tea Estate which used to be under the ownership of the M/S. Hindustan Lever Limited and thereafter under M/S. Rossell Industries Limited. Ultimately, the Tea Estate came to be under the ownership of the petit