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2019 (12) TMI 1657 - HC - CustomsRefund of confiscated brass scrap's sale proceeds with interest - HELD THAT:- The CESTAT passed an order in favour of the petitioner. The direction was given to the revenue to return the scrap. The revenue challenged the said order. Their appeal was dismissed by the High Court in the year 2016. The administration thus passed an order on 22.06.2016 to return the sale proceeds as scrap was sold in between. A cheque was also enclosed alongwith it but it was not accepted, as he was demanding interest. The interest would not be payable to the petitioner in absence of the order by the CESTAT. The petitioner has not even challenged the order dated 22.06.2016. The view taken by the opposite parties is supported by the judgment of the Apex Court in the case of UNION OF INDIA VERSUS UPPER GANGES SUGAR & INDUSTRIES LTD. [2005 (1) TMI 109 - SUPREME COURT]. Thus the demand of interest on a sum of Rs.1,99,327/- is not admissible. However, if the amount aforesaid has not been accepted by the petitioner earlier, the opposite parties are directed to send the cheque again within a period of one month from the date of production/receipt of certified copy of this order. Petition disposed off.
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