2010 (8) TMI 613

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e illegally withheld the amount refundable and therefore the petitioner is entitled for the interest even in the absence of any specific provision - The respondents are directed to refund the amount along with interest at the rate of 10% from the date of order till the date of actual payment. - 1078 of 2003 - - - Dated:- 4-8-2010 - Rajes Kumar and Bharati Sapru, JJ. REPRESENTED BY : S/Shri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tioner has further made claim of refund of Rs. 2,34,248/- and as against the said amount, a sum of Rs. 2,03,131/- was found refundable. 3. The refund has been denied to the petitioner on the ground that there is no head for refunding the amount. 4. In the counter affidavit filed by Sri Sohan Singh, Asstt. Commissioner, Central Excise Division I, Muzaffarnagar in para 17, it is admitted that a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T. 257 (S.C.) = 2007 (8) S.T.R. 193 (S.C.) para 45. 8. Sri Shamboo Chopra submitted that in the absence of any provision of the payment of interest, the petitioner is not entitled for the interest. 9. We have heard learned counsel for the parties and have perused the writ petition, counter affidavit and the documents annexed thereto. 10. In para 17 of the counter affidavit, the respondents h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X