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2019 (9) TMI 1166 - HC - CustomsClaim of Interest on amount deposited during investigation - amount was deposited voluntary or under coercion - amount was deposited in 2008 in installments on different dates - interest was grated from the expiry of 3 months of CESTAT order in 2003 - HELD THAT:- As the amount at ₹ 28,76,578/- was not paid on 21.02.2003 by the respondents, the payment of interest starts till the actual date of payment. The amount was refunded by the respondents on 14.05.2004. Hence, at the highest, the petitioner is entitled to get interest at a reasonable rate of interest for the period running from 21.02.2003 to 13.05.2004. In fact, the petitioner is in search of payment of interest from March/May, 1998 which cannot be granted because there is no provision for the payment of interest nor the aforesaid amount was deposited under any coercion or compulsion. Moreover, the aforesaid amount was deposited by the petitioner voluntarily and, that too, prior to the issuance of the show cause notice dated 04.04.2001. There are no reason to entertain this writ petition for grant of interest from March/May, 1998 upon an amount at ₹ 28,76,578/- - petition dismissed.
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