TMI Blog2004 (9) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... l appearing for the parties, the writ petition is treated on board for final hearing. 4.The elaborate facts need not be adverted to since admittedly during the pendency of the writ petition, the respondents have refunded to the petitioners a sum of Rs. 1,00,00,000/- which was deposited by them pursuant to the order, dated October 4, 1985 in Writ Petition Nos. 189 of 1981 and 211 of 1981. The onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clared that 30 revised price lists filed by the Company on January 7, 1984 before, the Assistant Collector, Central Excise, Division II, Thane, ought to have been approved after allowing deductions on account of additional tax on sales tax, maintenance, charges and site service charges as claimed by the Company. The order of Assistant Collector is set aside and Assistant Collector is directed to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he dismissal of the appeal by the Supreme Court. The Central Excise Department was liable to refund the amount deposited by the petitioners within reasonable time therefrom. Not only that the refund was not made to the petitioners within reasonable time, the petitioners were compelled to file the present writ petition claiming refund of the amount along with interest thereon. The amount deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs were unnecessarily required to make application under Section 11B. One objection after the other was raised. One compliance after the other was required to be made. All this was unnecessary. The learned counsel for the petitioners cited few judgments in support of petitioners claim of interest. Though the said judgments relate to their individual facts, particularly pre-deposit which is not the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of this court. 9.We, accordingly, dispose of the rule by following order : (i) We record and accept the statement made by the respondents that on or about March 5, 2004 an amount of Rs. 1,00,00,000/- has been refunded to the petitioners. (ii) The respondents shall be liable to pay simple interest at the rate of 8% per annum on the sum of Rs. 1,00,00,000/- from July 10, 2002 up to March 5, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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