2019 (12) TMI 1081

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.... Manjeet Kirpal, AOR For the Respondent(s) : Mr. K.Radhakrishnan, Sr. Adv., Mr. Rupesh Kumar, Adv., Ms. Gargi Khanna, Adv. And Mrs. Anil Katiyar, AOR ORDER Heard learned counsel for the parties. The limited issue that needs to be considered in the present appeal is whether the appellant would be entitled to interest on the amount refunded by the Department. The appellant relies on the decision....

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....e Government till a direction was issued by the appellate authority to refund the same. When the said amount is refunded it should carry interest in the matter of course. As held by the Courts while awarding interest, it is a kind of compensation of use and retention of the money collected unauthorizedly by the Department. When the collection is illegal, there is corresponding obligation on the Re....