1992 (2) TMI 213

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..... appeared for the respondents. After hearing both the sides, we granted prayer for early hearing and Miscellaneous Application No. 247/91 is allowed. 2. We heard the Stay Petition No. 294/91. In view of the orders passed by Hon'ble High Court of Orissa for grant of interest to respondents at the rate of 12% per annum from the date of impugned order, we are of the opinion that the department (Appellants) has no prima facie case and the stay application is rejected. 3. By consent of both the sides, we proceeded to hear the appeal also. The brief facts of the case are that four refund claims were filed by the respondents in this appeal, M/s. Tripty Drinks Pvt. Ltd., Jagatpur for having paid Central Excise duty under protest claiming exe....

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....rtment. Hence, the Assistant Collector of Central Excise, Cuttack vide his Order-in-Original No. 6/1D/18/51/88 dated 1-2-1990 sanctioned refund of Rs. 32,24,363.31 and interest @ 12%, Rs. 5,86,215.75 from the date of Hon'ble High Court's Order as per the OJC No. 1820, 1831, 1833 and 1832 of 1982. 4. Being aggrieved, the party again went in appeal to the Collector (Appeals), Central Excise, Calcutta who under his Order-in-Appeal No. 12/BBSR/91 dated 30-1-1991 remanded back the case to the Assistant Collector, Central Excise, Cuttack for de novo adjudication. 5. The Collector, Central Excise, Bhubaneswar in exercise of the powers vested in him under Sec. 35B(2) of the Central Excises & Salt Act, 1944 having examined the records of the c....

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.... necessary to quote the relevant portions of the order of the Hon'ble High Court which reads as follows : "In the result, the writ applications are allowed and the impugned orders passed by the Assistant Collector of Central Excise and Customs, Cuttack Division, opposite party No. 1, annexed as Annexure 1 to the writ petitions are quashed. The petitioners are entitled to the refund of the balance amount as claimed by them in the writ petitions from the opposite parties. They are also entitled to interest as the rate of 12 per cent per annum on the said amount from the date of the impugned orders till the date of payment. A writ of mandamus shall accordingly be issued to the opposite parties in each case. There will however be no order fo....