2012 (1) TMI 230

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..... ection, the respondents may please be directed to pay tire interest of the delayed repayment of the entire duty amount; (iii) By any appropriate writ or direction, it may please be held that respondents are guilty of violating the legal provisions of Central Excise Act, 1944 and thereby also the authorities are under the legal compulsion to pay the complete interest amount on said delayed refund of entire duty amount. (iv) Any other appropriate relief, which in the facts, circumstances and legal position is deemed proper, may also please be granted. 2. Without going into more factual background of the case, which we consider it as not necessary, and on mere perusal of the relief clause quoted supra, it is clear that writ petit .....

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..... able of being granted to any writ petitioner in any Forum. We notice that no details are mentioned in the relief clause such as (1) when the so-called repayment was due, (2) on what date it was due, (3) how much were the dues in terms of quantification, (4) on which goods it was due, (5) by which order it was payable, (6) how much is the claim for the interest, etc. 6. Indeed even if these details had been specified in the relief clause, which were the bare facts for claiming a specific kind of relief, yet the relief was incapable of being granted in the writ petition because the statutory remedy was available under the Act to approach the authorities specified therein and then pursue those remedies to higher Forum. 7. Be that as it m .....

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..... s under the Act. It was misconceived. 9. Learned counsel for the writ petitioner placing reliance upon one earlier decision of this Court passed in the case of this very writ petitioner - 2008 (223) E.L.T. 345 (Raj.) (Schedule-2) contended that the writ petitioner is entitled to claim interest on the strength of this decision, the submission deserves to be rejected at the outset. 10. Firstly this Court in the said decision did not decide the issue of interest. Second, it only said that writ petitioner would be entitled to pursue their remedies to seek refund, etc. under the Act in accordance with law. Thirdly, the writ petitioner did claim the refund of duty and the same was awarded to them by order dated 30-8-2007 referred supra amou .....

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