1999 (11) TMI 91

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..... ayment of certain amount of interest. After payment, the appellant filed an application for refund of the interest amount collected with the plea that there was no provision before coming into force of Section 11AA of the Central Excise Act empowering the Authority to realise interest on any sum due under the Act. The said application was rejected. Aggrieved against the order declining to refund t .....

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..... annot be gone into. So far as the interest charged which is only a simple interest the same cannot be examined in a proceedings under Article 226 of the Constitution of India." 3. We agree with the view taken by the Single Judge. Concession of the payment of the amount due in instalments was granted at the request of the Appellant. He had agreed to pay the interest. Having availed of the benefit .....

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