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2020 (7) TMI 652 - HC - Central ExcisePrinciples of unjust enrichment - Refund alongwith interest - Assistant Commissioner passed order holding that the petitioner was although entitled for refund, but directed that the said amount may be credited in the account of the “Consumer Welfare Fund” instead of crediting it in the account of the petitioner - HELD THAT:- The presence of the Assistant Commissioner is directed, who had passed the order not refunding the amount to the petitioner, but on the insistence of Mr. Bhatt that better sense may prevail on the officers and amount would be fully paid to the petitioner within 24 hours, we adjourn this matter for day after tomorrow i.e. 29.07.2020. We further provide that the interest of 6% would be payable up to the date when the amount was credited in the account of the Consumer Welfare Fund. However, after that date the petitioner should be entitled to higher rate of interest say 18% till the date of actual payment and the excess amount of interest so paid to be recovered from the officers found responsible for not making payment in time after due inquiry by the Department. The petitioner should be entitled for costs of the petition which could be fixed at ₹ 1,00,000/-. This amount may also be recovered from the erring officers after due enquiry - On the next date i.e. 29.07.2020 in addition to the amount of refund with admissible interest the respondents would come prepared with drafts / cheques for the proposed additional interest and costs. Subject to hearing the counsel for the parties we will pass appropriate orders regarding additional interest and costs. Let this matter be listed on 29.07.2020.
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