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TMI Blog1992 (2) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... for early hearing and Miscellaneous Application No. 247/91 is allowed. 2. We heard the Stay Petition No. 294/91. In view of the orders passed by Hon ble High Court of Orissa for grant of interest to respondents at the rate of 12% per annum from the date of impugned order, we are of the opinion that the department (Appellants) has no prima facie case and the stay application is rejected. 3. By consent of both the sides, we proceeded to hear the appeal also. The brief facts of the case are that four refund claims were filed by the respondents in this appeal, M/s. Tripty Drinks Pvt. Ltd., Jagatpur for having paid Central Excise duty under protest claiming exemption under Notification No. 30/72 dated 17-3-1972, Notification No. 50/76 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-Original No. 6/1D/18/51/88 dated 1-2-1990 sanctioned refund of Rs. 32,24,363.31 and interest @ 12%, Rs. 5,86,215.75 from the date of Hon ble High Court s Order as per the OJC No. 1820, 1831, 1833 and 1832 of 1982. 4. Being aggrieved, the party again went in appeal to the Collector (Appeals), Central Excise, Calcutta who under his Order-in-Appeal No. 12/BBSR/91 dated 30-1-1991 remanded back the case to the Assistant Collector, Central Excise, Cuttack for de novo adjudication. 5. The Collector, Central Excise, Bhubaneswar in exercise of the powers vested in him under Sec. 35B(2) of the Central Excises Salt Act, 1944 having examined the records of the case connected with Order-in-Appeal No. 12/BBSR/91 dated 30-1-1991 passed by the Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eads as follows : In the result, the writ applications are allowed and the impugned orders passed by the Assistant Collector of Central Excise and Customs, Cuttack Division, opposite party No. 1, annexed as Annexure 1 to the writ petitions are quashed. The petitioners are entitled to the refund of the balance amount as claimed by them in the writ petitions from the opposite parties. They are also entitled to interest as the rate of 12 per cent per annum on the said amount from the date of the impugned orders till the date of payment. A writ of mandamus shall accordingly be issued to the opposite parties in each case. There will however be no order for costs. 10. In the light of the above order passed by the Hon ble High Court, the Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned orders . The Assistant Collector should, therefore, examine the facts and pass a fresh order for implementation of the High Court s direction. The impugned order is, therefore, set aside and the matter remanded for de novo decision on the basis of my above observation. The appeal is, accordingly, allowed by remand on the above terms." 12. On a perusal of the order, it is clear that the same is in consonance with the orders passed by the Hon ble High Court. The date of payment of interest is not from the date of High Court s order. But the relevant date is the date of the impugned order of the Assistant Collector which was annexed to the writ petition at Annexure-I. Accordingly, we find that there are no merits in this appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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