https://www.taxtmi.com/caselaws?id=44175 The court dismissed the petitioners' claims for interest on unlawfully recovered excise duty, citing the absence of statutory provisions supporting interest claims on duty refunds under the Central Excises and Salt Act, 1944. Referring to precedent, including the Division Bench's decision in Satellite Engineering Ltd., the court held that interest could not be granted in such cases, emphasizing the importance of a legal foundation for interest claims on duty refunds. The court also highlighted the protection granted to government officers acting in good faith under the Act, ultimately denying the petitioners' arguments and discharging the rules without costs. en-us Fri, 02 Dec 1994 00:00:00 +0530 Wed, 23 Jun 2010 15:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44175 The court dismissed the petitioners' claims for interest on unlawfully recovered excise duty, citing the absence of statutory provisions supporting interest claims on duty refunds under the Central Excises and Salt Act, 1944. Referring to precedent, including the Division Bench's decision in Satellite Engineering Ltd., the court held that interest could not be granted in such cases, emphasizing the importance of a legal foundation for interest claims on duty refunds. The court also highlighted the protection granted to government officers acting in good faith under the Act, ultimately denying the petitioners' arguments and discharging the rules without costs. Case-Laws Central Excise Fri, 02 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44175