1991 (9) TMI 78

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.... respondent succeeded before the Customs, Excise and Gold (Control) Appellate Tribunal, hereinafter referred to as the Tribunal and the operative portion of the order of the Tribunal dated 20-9-1990 runs as follows: "Penalty is set aside. Demand of duty, if any, to be recalculated with consequential relief to the appellants, if any." Ever since the order of the Tribunal, the respondent had b....

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....d single Judge found no valid ground for the appellants to deny the working out of the order of the Tribunal as prayed for by the respondent and deemed fit to issue a direction to the appellants to recalculate the demand of duty as against the respondent in pursuance of the order of the Tribunal and grant refund of excise duty within two months from the date of receipt of the copy of the order of ....

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....n the above question. With regard to award of interest by the learned Single Judge, on the facts and circumstances of the case, we cannot take any exception to that. The rate is also a reasonable one and the learned Single Judge in this behalf has taken note of the provision for interest found in other revenue statutes. However, with regard to the date from which interest should be paid, the decis....