TMI Blog1997 (9) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court for restitution of the amount which was paid to the assessee-appellant in November, 1987 pursuant to the order dated 12th October, 1987 made by the High Court in a Writ Petition wherein the only controversy related to the liability of the assessee for payment of the duty extending up to the maximum of 12 1/2%\13%. The amount so refunded in 1987 was the amount which had been paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim to retain that amount. On these facts, we have no doubt that finality was attained in respect of the amount of Rs. 39,15,236.89 p. paid to the assessee on 19-11-1987 and 7-12-1987 on that date itself and, therefore, there was no question of treating it as a pending claim for refund on the date of decision by this Court in Mafatlal Industries or on the date on which the writ petition which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 7-12-1987 or thereafter even till now. We fail to see how, in these facts, it can be contended that the claim for refund is pending and, therefore, direction for restitution of the amount could be given because the payment was made on account of an interim order. It is clear that no order was needed for payment of that amount in excess of the amount calculated @ 12 1/2%/13% because the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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