1990 (7) TMI 121

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....sel. 2. The issue involved in this petition filed under Article 226 of the Constitution of India lies in a very narrow compass. The petitioners had imported POY of 115 deniers which is texturised by petitioner No. 1 and fall under Tariff Item No. 18-II(i)(a) of the Central Excise Tariff. The petitioners cleared the consignment on payment of levy of Rs. 78.75 per kg. The petitioners claimed that....

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....) amounting in all to Rs. 20,61,675/-." 3. The petition came up for hearing before Mr. Justice Bharucha on June 14, 1989 and the learned Judge held that duty payable was at the rate of Rs. 61.25 per kg. and not at Rs. 78.75 per kg. as charged by the Department. The learned Judge, accordingly, gave a declaration and also granted prayer B(ii) directing the Department to refund Rs. 20,61,675/- to ....

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....itioners recovered the amount of duty erroneously paid and thereafter has filed the present petition claiming interest. The claim of interest cannot be examined independently of the principal amount of duty which was repayable. The petitioners by their own conduct gave up the claim for interest by not demanding the same at the time of filing of the petition or at the time of grant of relief by the....