TMI Blog1991 (9) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal, hereinafter referred to as the Tribunal and the operative portion of the order of the Tribunal dated 20-9-1990 runs as follows: "Penalty is set aside. Demand of duty, if any, to be recalculated with consequential relief to the appellants, if any." Ever since the order of the Tribunal, the respondent had been requesting the Authorities to work out the same and refund the excise duty. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the Tribunal as prayed for by the respondent and deemed fit to issue a direction to the appellants to recalculate the demand of duty as against the respondent in pursuance of the order of the Tribunal and grant refund of excise duty within two months from the date of receipt of the copy of the order of the learned Single Judge with interest at 18% per annum on the amount to be refunded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the facts and circumstances of the case, we cannot take any exception to that. The rate is also a reasonable one and the learned Single Judge in this behalf has taken note of the provision for interest found in other revenue statutes. However, with regard to the date from which interest should be paid, the decision of the Tribunal was rendered only on 20-9-1990. But for the order of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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