1991 (10) TMI 49

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... judgment under appeal, the learned Judge made the writ petition absolute and directed the respondents to the writ petition to pay to the petitioners interest on the amount of the refund ordered by him at the rate of 12 per cent per annum from 1st November, 1978 till the date of payment. The respondents are in appeal and Mr. R.V. Desai, their counsel, has, fairly, restricted his argument to the as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on for refund only on 26th October, 1978. The application was rejected as barred by time. The appeal preferred therefrom was also rejected. The writ petition was filed on 8th April, 1982 and came to be decided on 24th March, 1988. The learned Judge ordered the refund and directed that interest should be paid on the amount thereof at the rate of 12 per cent per annum from 1st November, 1978 till th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appropriate that interest should have been ordered from 1st November, 1978 which was, approximately, the date upon which the refund application was made. 4. The refund application was made two years after the date of the last payment of the excise duty. It was clearly time-barred. The petitioners could secure a refund only by reason of the powers of this Court under Article 226. In the facts of....