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2016 (10) TMI 575 - GUJARAT HIGH COURT

2016 (10) TMI 575 - GUJARAT HIGH COURT - 2016 (340) E.L.T. 126 (Guj.) - Refund of amount alongwith interest - demand raised earlier towards which the amount already deposited is set aside - amount directed to be refunded to the petitioner - Insofar as the demand for interest at the rate of 18% per annum of such amount is concerned, this court while passing the order dated 6th December, 2013 had not specified that the petitioner would be entitled to refund of the amount with interest if it succee .....

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st, a mandamus cannot be issued to the revenue to pay interest. Therefore, though the petitioner has claimed interest at the rate of 18%, the same is not backed by any statutory provision and hence, the relief prayed in the application to that extent cannot be granted. - Application succeeds - petitioner entitled to get the refund only of amount deposited earlier, and no interest granted - in case such amount is not paid to the petitioner within a period of three months, the opponents shall .....

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ection to the opponents to refund the amount of ₹ 2,91,000/- deposited by it on 26th August, 2014 with the Assistant Commissioner, Central Excise and Customs, Ankleshwar pursuant to the order dated 6th December, 2013 passed by this court in Special Civil Application No.3041/2013 alongwith interest at the rate of 18% per annum forthwith. 2. Heard Mr. B.T. Rao, learned advocate for the applicant and Mr. Devang Vyas, learned advocate for the opponent No.1. 3. The record reveals that on 6th De .....

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ar under the instructions from his client that without prejudice to his rights and contentions in the petition and to show his bonafides, petitioner shall deposit 30% of the amount due and payable with the Department within a period of two weeks from today and shall file undertaking that till the petition is heard, the petitioner shall not transfer the property in question in any manner whatsoever and an undertaking to that effect shall also be filed within a period of two weeks from today with .....

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petitioner only on this ground. It goes without saying that the aforesaid deposit of 30% of the amount due and payable shall be without prejudice to the rights and contentions of the respective parties in the main petition. Direct Service is permitted. 4. On a plain reading of the above order, it is evident that the amount deposited in terms of the said order was without prejudice to the rights and contentions of the parties. Special Civil Application No.3041/2013 has been decided by this court .....

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