2005 (11) TMI 22 - HC - Central Excise

Interest on delayed refund cannot be claimed after the matter is decided Petitioner failed to claim for interest at the time petition was allowed granting relief Hence, civil application for grant of interest at subsequent stage is not tenable

Summary

The Bombay High Court rejected a civil application seeking payment of interest at 15% per annum on the amount retained by the State, stating that the petitioners should have made the claim for interest when the original writ petition was decided in their favor in 2004. The civil application for interest at a subsequent stage was deemed not tenable.