IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****

Date of Decision: 16.02.2026 HARYANA VIDYUT PARSARAN NIGAM LTD. ...Petitioner Vs.

UNION OF INDIA & ORS. …Respondents CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Ajay Jagga, Advocate with Ms. Neetu Kundu, Advocate and Ms. Aishwarya Jagga, Advocate for the petitioner Mr. Sarthak Gupta, Advocate for respondents ***

JAGMOHAN BANSAL, J. (ORAL)

1. The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking direction to respondents to pay interest on delayed refund of excise duty.

2. The petitioner is a State Government Public Sector Undertaking. The respondent issued show cause notices to petitioner raising demand of excise duty on fabrication of steel structure towers. The petitioner to avoid liability of interest and other penal consequences deposited a sum of Rs.5,25,750/- for the period from 06.04.1987 to 11.04.1987 and a sum of Rs.25,58,800/- for the period from 26.05.1988 to 29.07.1989 towards excise duty under protest. The Adjudicating Authority vide order dated 16.12.1986 confirmed the demand with respect to first period and vid