https://www.taxtmi.com/caselaws?id=42838 Interest on excise-duty refund was not payable where the statute and rules governing the refund scheme contained no provision for interest. The High Court held that excise authorities had no inherent power to award interest contrary to the enactment, and that writ jurisdiction could grant such relief only on special equitable facts. On the facts, there was no unreasonable delay after the appellate proceedings, no pleaded or proved circumstance creating a clear equity, and no actual loss shown to justify compensation by way of interest. The writ petition therefore failed, and the claim for interest was rejected. en-us Mon, 16 Jul 1990 00:00:00 +0530 Mon, 14 Jun 2010 16:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42838 Interest on excise-duty refund was not payable where the statute and rules governing the refund scheme contained no provision for interest. The High Court held that excise authorities had no inherent power to award interest contrary to the enactment, and that writ jurisdiction could grant such relief only on special equitable facts. On the facts, there was no unreasonable delay after the appellate proceedings, no pleaded or proved circumstance creating a clear equity, and no actual loss shown to justify compensation by way of interest. The writ petition therefore failed, and the claim for interest was rejected. Case-Laws Central Excise Mon, 16 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42838