TMI Blog2007 (8) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of this case and particularly having regard to the fact that the amount paid by the appellant has already been refunded, we direct that the amount deposited by the appellant shall carry interest at the rate of 6% per annum - Following decision of Pure Helium India (P) Ltd. v. Oil & Natural Gas Commission [2003 (10) TMI 384 - SUPREME COURT OF INDIA] and McDermott Interna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itiated and completed, the matter came up to this Court and by a judgment and order dated 24-8-2006, contention of the appellant was accepted by this Court and the orders of assessment were set aside. 2.During pendancy of the Civil Appeals before this Court, a sum of Rs. 54,72,87,536.00 was realised by way of custom duties and interest thereon etc. as per the following details : "(i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was submitted that interest should be directed to be paid by way of restitution, as has been held by this Court in South Eastern Coalfields Ltd. v. State of M.P. and Others [(2003) 8 SCC 648]. 5.Mr. Rajiv Dutta, learned Senior Counsel appearing on behalf of the respondent, on the other hand, would submit that the Central Government did not make any investment of the amount received by it by way ..... X X X X Extracts X X X X X X X X Extracts X X X X
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