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1988 (11) TMI 177

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..... [Order per : D.C. Mandal, Member (T)]. - By this Misc. Application the applicants have stated that their appeal No. ED/SB/T/A. No. 245/1980-D was disposed of by this Tribunal vide order No. D-107/83, dated 3-3-1983 with consequential relief by way of refund. After the Tribunal's order as aforesaid was received by them, they wrote a number of letters to the Central Excise Authorities, but the re .....

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..... this amount has been acknowledged by them in their letter dated 2/4-8-1988 addressed to the Additional Collector of Central Excise, Bhubaneshwar. They have, however, reiterated their demand for interest on the amount. 2. In view of the statement made by the learned JDR Shri Chakraborty, that part of the Misc. Application which related to prayer for issue of direction to the Central Excise authori .....

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..... but the Hon'ble Court did not grant the relief of interest as prayed in the petition. Accordingly, it was directed by the High Court that the refund of the duty collected without authority of law should be made within 3 months from the date of the judgment without any interest thereon. In the case of Madhusudan Gordhandas & Co. v. Collector of Customs, Bombay reported in 1987 (29) E.L.T. 904, thi .....

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