1994 (12) TMI 95

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....ty. There was a dispute about the rate at which excise duty was payable by it on its products. The dispute came to be resolved finally by an order of Customs, Excise and Gold (Control) Appellate Tribunal dated 22-4-1983 in favour of the respondent. The direction given by the Tribunal was to re-assess the duty payable by the respondent on the correct basis indicated by the Tribunal. On re-assessmen....

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....uary, 1974 till payment. This appeal by special leave is filed by the revenue against that order. 2. We have indicated the only basis on which the claim for payment of interest was made in the writ petition filed under Article 226 of the Constitution, and on which the writ of mandamus was issued by the High Court. The question, therefore, is whether there was a foundation laid in the writ petit....

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....s order. 5. In other words, in the facts and circumstances of this case, there is no basis on which a legal obligation of the revenue to refund a specific sum of money on a particular date is shown to have arisen to provide foundation necessary for issuance of a writ of mandamus. It is, therefore, unnecessary to examine in the present case the larger question urged on behalf of the respondent t....