2012 (7) TMI 1152

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..... arma Building - 2012 (7) TMI 1152 - PATNA HIGH COURT - TMI - - - Letters Patent Appeal No.928 of 2012 - - - Dated:- 20-7-2012 - HONOURABLE MR. JUSTICE SHIVA KIRTI SINGH and HONOURABLE MR. JUSTICE VIKASH JAIN For the Appellant: Mr. Nivedita Nirvikar, Advocate ORDER (Per: HONOURABLE MR. JUSTICE SHIVA KIRTI SINGH) Heard learned counsel for the appellant and perused the order u .....

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..... d the Writ Court accepted the valuation of the betel nuts as disclosed in the seizure list Rs.21,33,500/- and on that basis directed for refund of the said amount with the statutory interest (compound) at the rate of 6% per annum with effect from 30.8.2001 i.e. for the period after the decision by the CEGAT. We do not find any material to show that the actual market price of the betel nuts was .....

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