Interest on coerced excise deposit remained disputed, but the petition failed after the wrong adjudication order was annexed.

Interest on an amount deposited during a DGCEI search was sought from the date of deposit, on the basis that the amount was allegedly collected coercively and the demand was later set aside in appeal. The department had granted interest only from the date of the appellate order to the date of refund, relying on its circular, while the petitioners argued that interest should run from the original deposit date and cited case law on compensation for delayed payment. The High Court did not examine the merits, because the petition annexed the wrong adjudication order and the petition was therefore not entertained, with liberty to file a fresh petition.

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Outcome: The petition was not entertained and was dismissed on the ground that the wrong order had been annexed, which prevented further consideration of the claim for interest on the deposited amount.

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