- 1 - HC-KAR NC: 2025:KHC:54232 WP No. 38103 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38103 OF 2025 (T-RES) BETWEEN: M/S. MERCEDES BENZ RESEARCH AND DEVELOPMENT INDIA PRIVATE LIMITED, HAVING OFFICE AT PLOT NO. 5-P, EMBASSY CREST, WHITEFIELD ROAD, EPIP ZONE, PHASE 1, BENGALURU-560 066. A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 REP. BY ITS AUTHORIZED SIGNATORY ULF NESTLER, CHIEF FINANCIAL OFFICER, NO. 2051, TOWER 2, PRESTIGE WHIT MEADOWS, WHITEFIELD MAIN ROAD, BENGALURU-560 066. …PETITIONER (BY SRI PRASHANTH SHIVADASS, SRI RISHAB.J & SRI SUMONTO CHAKRAVARTY, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF SERVICE TAX-I, DIVISION-V, OFFICE OF THE ASSISTANT COMMISSIONER OF SERVICE TAX-I, DIVISION-V, TTMC/BMTC BUILDING OLD AIRPORT ROAD, DOMLUR, BANGALORE-560 071. 2. ASSISTANT COMMISSIONER OF SERVICE TAX, DIVISION-I, OFFICE OF THE ASSISTANT COMMISSIONER Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:54232 WP No. 38103 of 2025 OF SERVICE TAX, DIVISION-1, TTMC/BMTC BUILDING, OLD AIRPORT ROAD, DOMLUR, BANGALORE-560 071. 3. ASSISTANT COMMISSIONER OF SERVICE TAX-II, DIVISION-B, OFFICE OF THE ASSISTANT COMMISSIONER OF SERVICE TAX, DIVISION-B, TTMC/ BMTC BUILDING, 3RD FLOOR, ABOVE BMTC BUS STAND, OLD AIRPORT ROAD, DOMLUR, BANGALORE - 560 071. 4. ASSISTANT COMMISSIONER OF CENTRAL TAX, EAST DIVISION-4, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE - BENGALURU EAST, DIVISION-4, TTMC/BMTC BUILDING, 3RD FLOOR, ABOVE BMTC BUS STAND, OLD AIRPORT ROAD, DOMLUR, BANGALORE-560 071. 5. ASSISTANT COMMISSIONER OF CENTRAL TAX, DIVISION-7, BANGALORE EAST, GST COMMISSIONERATE, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, DIVISION-7, BANGALORE EAST, GST COMMISSIONERATE, TTMC/BMTC BUILDING, 3RD FLOOR, ABOVE BMTC BUS STAND, OLD AIRPORT ROAD, DOMLUR, BANGALORE-560 071. 6. ASSISTANT COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX, DIVISION I, OFFICE OF THE DEPUTY COMMISSIONER, SERVICE TAX COMMISSIONERATE: DIVISION-III, 16/1, S.P. COMPLEX, LALBAGH ROAD, BANGALORE-560 027. 7. ASSISTANT COMMISSIONER OF SERVICE TAX-II, TECHNICAL, OFFICE OF THE COMMISSIONER OF SERVICE TAX, SERVICE TAX-II COMMISSIONERATE, TTMC/BMTC BUILDING, 5TH FLOOR, - 3 - HC-KAR NC: 2025:KHC:54232 WP No. 38103 of 2025 ABOVE BMTC BUS STAND, OLD AIRPORT ROAD, DOMLUR, BANGALORE - 560 071. …RESPONDENTS (BY SRI ARAVIND V CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. TO ISSUE A WRIT OF MANDAMUS IN TERMS OF SECTION 11BB OF THE CENTRAL EXCISE ACT, 1944 READ WITH SECTION 83 OF THE FINANCE ACT, 1994 AND ALLIED RULES, HOLDING THAT THE PETITIONER IS ELIGIBLE FOR INTEREST ON DELAYED ISSUANCE OF REFUND ON THE CENVAT CREDIT OF SERVICE TAX FOR THE PERIOD OF APRIL 2008 TO JUNE 2017. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER 1. In this petition, petitioner seeks the following reliefs: "WHEREFORE it is respectfully prayed that this Hon'ble Court may be pleased to: a. To issue a Writ of Mandamus in terms of Section 11BB of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 and allied Rules, holding that the Petitioner is eligible for interest on delayed issuance of refund on the CENVAT Credit of Service tax for the period of April 2008 to June 2017. - 4 - HC-KAR NC: 2025:KHC:54232 WP No. 38103 of 2025 b. To issue order(s), Directions, Writ(s) or any other reliefs as this Hon'ble Court deems fit and proper in the facts and circumstances of the case in the interest of justice." 2. Heard learned counsel for the petitioner, learned counsel for the respondents and perused the material on record. 3. Learned counsel for the petitioner would reiterate the various contentions urged in the petition and submits that though the petitioner was granted refund as indicated in the details in Annexure A, the respondents have not issued interest on the delayed refund and as such, the petitioner is before this Court by way of the present petition seeking the aforesaid reliefs. 4. Learned counsel for the petitioner would further submit that though the petitioner had submitted various refund applications/letters seeking Interest on delayed refund including one such letter/representation at Annexure F dated 26.03.2019, the respondents have not taken any action in pursuance of the same even till today. 5. In support of his submissions, he places reliance upon the following judgments: - 5 - HC-KAR NC: 2025:KHC:54232 WP No. 38103 of 2025 1. RANBAXY LABORATORIES LTD. V. UNION OF INDIA REPORTED AT 2011 (273) E.L.T. 3 (S.C) 2. M/S. SIEMENS TECHNOLOGY AND SERVICES PRIVATE LIMITED V. STATE OF KARNATAKA & ORS. IN W.P NO. 12365/2025 (T-RES) 3. LM WIND POWER BLADES (INDIA) PVT. LTD. V. UNION OF INDIA & ORS. IN W.P NO. 16917 OF 2022 (T-RES) 4. M/S. LG SOFT INDIA PVT. LTD. V. UNION OF INDIA & ORS. IN W.P NO. 2992 OF 2023 (T-RES) 5. FIDELITY BUSINESS SERVICES INDIA PVT. LTD. V. UNION OF INDIA & ORS. IN W.P NO. 11360 OF 2024 (T-RES) 6. GOLDMAN SACHS SERVICES PVT. LTD. V UNION OF INDIA & ORS. IN W.P NO. 21506 OF 2025 (T-RES). 6. Per contra, learned counsel for the respondents submits that the claim of the petitioner would be considered and appropriate decision would be taken and appropriate orders would be passed by the respondents in accordance with law. It is submitted that the petitioner may be directed to submit appropriate documents in support of its claim. 7. In view of the aforesaid facts and circumstances and submissions made by both sides, coupled with the fact that the claim of the petitioner for interest on delayed refund has not been considered by the concerned respondents even till today, I deem it - 6 - HC-KAR NC: 2025:KHC:54232 WP No. 38103 of 2025 just and appropriate to dispose of this petition by issuing certain directions. 8. In the result, I pass the following: ORDER (i) Petition is allowed. (ii) The concerned respondent(s) are directed to consider the claim of the petitioner for the interest on delayed refund claim/application/letter for delayed refund in accordance with law. (iii) The petitioner shall appear before the concerned respondent(s) on 19.01.2026 and submit additional representation/application and documents along with additional pleadings, if any, in support of its claim for interest on delayed refund. (iv) Upon the petitioner appearing before the concerned respondent(s) on 19.01.2026 and submitting documents, pleadings, etc., the concerned respondent (s) shall consider the claim of the petitioner for interest on delayed refund and - 7 - HC-KAR NC: 2025:KHC:54232 WP No. 38103 of 2025 take appropriate decisions/pass appropriate orders bearing in mind the judgments referred to in the body of this order and in accordance with law within a period of four (4) months from 19.01.2026. Sd/- (S.R.KRISHNA KUMAR) JUDGE tsn* List No.: 2 Sl No.: 13