1 wp8068-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.8068 OF 2010 Sharp Menthol India Ltd., A company ..Petitioner. V/s. Union of India & Anr. ..Respondents. Mr.Pradeep Jetly for the petitioner in W.P. No.1850/10 and the respondents in 8068/10. Mr. V. Sridharan with Mr. Prakash Shah and Sanjay Agarwal, Advocates for the respondents in W.P. No.1850/10 and Petitioner in 8068/10. CORAM : J.P. DEVADHAR AND MRS. R.S, DALVI, JJ. DATED : 6TH APRIL, 2011 P.C. :- 1. This petition is filed to challenge the action of the respondents in paying interest @ 6% on the refund amount as per Section 11BB of Central Excise Act, 1944. According to the petitioner, the refund must be paid with interest @ 13% as per Notification No. 66/2003-CE(NT) dated 12/9/2003. The said Notification deals with the interest payable by a party to the revenue and not other way round. 2 wp8068-10 Counsel for the parties state that similar contentions raised before the Apex Court have already been rejected in the case of Khazan Chand, etc. V/s. State of J & K and Ors. reported in A.I.R.. 1984 Supreme Court, 762. In this view of the, the petition is dismissed with no order as to costs. (MRS. R.S. DALVI, J.) (J.P. DEVADHAR, J.)