TMI Blog1988 (11) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... s Misc. Application the applicants have stated that their appeal No. ED/SB/T/A. No. 245/1980-D was disposed of by this Tribunal vide order No. D-107/83, dated 3-3-1983 with consequential relief by way of refund. After the Tribunal s order as aforesaid was received by them, they wrote a number of letters to the Central Excise Authorities, but the refund of Rs. 56,552.59 due to them in terms of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 2/4-8-1988 addressed to the Additional Collector of Central Excise, Bhubaneshwar. They have, however, reiterated their demand for interest on the amount. 2. In view of the statement made by the learned JDR Shri Chakraborty, that part of the Misc. Application which related to prayer for issue of direction to the Central Excise authorities to pay the amount of refund in terms of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f interest as prayed in the petition. Accordingly, it was directed by the High Court that the refund of the duty collected without authority of law should be made within 3 months from the date of the judgment without any interest thereon. In the case of Madhusudan Gordhandas Co. v. Collector of Customs, Bombay reported in 1987 (29) E.L.T. 904, this Tribunal observed that Section 214 of the Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
|