TMI Blog1994 (12) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... n ordered to be refunded to each one of them by judgment and order passed in respective petitions filed by them in this High Court. Petitioner of Special Civil Application No. 1126 of 1990 had filed Special Civil Application No. 791 of 1972. Petitioner of Special Civil Application No. 1127 of 1990 had filed Special Civil Application No. 1215 of 1972, and petitioner of Special Civil Application No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioners in view of the decision of Division Bench of this Court in the case of Satellite Engineering v. Asstt. Collector of Central Excise, reported in 1992 (58) E.L.T. 503. In the aforesaid decision this Court has considered the earlier Division Bench judgment of this Court in the case of M/s. Vijay Textile v. Union of India, reported in 20 GLR 944, wherein interest was awarded. However, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioners could have claimed interest on the amount of refund of duty granted to them. Had the legislature thought it fit to award interest in cases where the amount of duty is refunded, the legislature would have made such provision. It is pertinent to note that such provisions are made in other taxing statutes such as Gujarat Sales Tax Act, 1969 and Income Tax Act, 1961. There is no such provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the tax-payer. Beamont C.J., reversed the judgment of the Trial Court and held that interest can be claimed only in circumstances provided under the Interest Act. Negativing the contention that the interest can be claimed on the principle of justice, equity and good conscience, it is inter alia observed that interest cannot be allowed by way of damages. It may be allowed where there is an agre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the department lacked in good faith and acted with mala fides in recovering the amount of duty from it. On this count also, the petitioner has no case for claiming the amount of interest". This is the settled legal position. 5.Nothing is pointed out to us to take a different view from the view taken by the Division Bench of this Court in the case of Satellite Engineering Ltd. (supra). There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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