9911796707
TMI Blog1991 (5) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... er, it was directed that the duty be assessed at US $530 per MT c.i.f. as against the tendered value of US $360 per MT. The difference in duty in these circumstances came to Rs. 35,000. The full redemption fine and penalty as well as difference in duty was deposited on 29th August, 1979. The petitioner preferred an appeal against the order of adjudication and the appeal came to be ultimately heard by the Central Board of Excise and Customs, New Delhi, which decided the same vide its order dated 29th February, 1980 and thereafter, the petitioner preferred a revision application before the Central Government which on account of change in law, was transferred to the Tribunal and the revision was treated as an appeal. By order dated 14-8-1985, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... table jurisdiction of this court, the petitioners should be compensated by payment of interest for the period for which the petitioners have been deprived of the use of their money and the respondents 1 and 3 enjoyed the benefit thereof by illegally retaining the petitioners' money. 4. Learned counsel supported his contention by placing reliance on Calcutta Paper Mills Manufacturing Co. v. Customs, Excise and Gold (Control) Appellate Tribunal and Others, 1986 (25) E.L.T. 939 (Tribunal) wherein it has been observed that if the Excise Authorities have collected any amount as tax without authority of law, it is just and proper that they should pay interest at the rate of 12% per annum from the date of collection of the said amount till the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment. 7. A Single Bench decision of this court has also been cited, in re : Redihot Electricals v. Union of India, 1989 (43) E.L.T. 253 (Del.). The learned Judge placed reliance on 1979 (4) E.L.T. 181 and 1979 (4) E.L.T. 546 (sic) and also on 1986 (25) E.L.T. 939 and ordered that it would be just and proper that the respondents should pay interest at the rate of 12% p.a. from the date of the collection of the amount till the date of actual payment. 8. Mr. Madan Lokur, learned counsel for the respondent submitted that the Customs Authorities exercised quasi-judicial functions while adjudicating matters arising under the Customs Act. The view taken by the authority may be upheld or reversed by the Tribunal and the view of the Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India, AIR 1955 S.C. 468, their Lordships held that the Interest Act applies where interest is not otherwise payable by law and the conditions which require to be fulfilled were considered by their Lordships. Interest can be awarded under the aforesaid Act. It was also observed that the court cannot allow interest simply because it thought that the demand was reasonable. Another authority of the Supreme Court relied upon by Mr. Lokur is India Cement Ltd. v. Collector of C. Ex. - 1989 (41) E.L.T. 358 (SC). In the appeal before their Lordships, as to whether the appellant is entitled to the refund of Rs. 22,43,002.09 paid as excise duty on the price of packing material, while allowing the appeal, the order of the Tribunal and of other author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they obtained order in their favour and even thereafter the amount was not refunded to the petitioners and the petitioners had to approach the Tribunal. It was only on 29-8-1987 after almost 2 years of the order of the Tribunal, the petitioners were paid back the amount deposited by them. From the averments made in the petition, it would appear that after the decision by the Tribunal, demands were made by the petitioners and ultimately they had to serve legal notice as well. The petitioners had taken up the matter regarding refund of the amount after they obtained the order of the Tribunal in their favour but the payment was not made. In the facts and circumstances of the case, we are inclined to award interest to the petitioner from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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