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1994 (3) TMI 406 - HC - CustomsExtract: .......(Bom) (printed at page 114 infra) and in Atul Products Ltd. v. Union of India and Ors., reported in 1985(22)ELT714(Bom) , the Bombay High Court has awarded interest at the rate of 12% per annum on duty illegally collected. There will be decree for interim interest and interest on judgment at the rate of 12%. The plaintiff will be entitled to costs.
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