(Per : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Case of the petitioner is that excise duty was collected from the petitioner without authority of law and after much delay and persuasion amount of Rs.10,00,000/- wrongly recovered was refunded to the petitioner, however, without interest. Counsel for the petitioner drew our attention to the order of the Commissioner (Appeals) dated 7.7.2009, wherein interest was denied on the following grounds:-
"12. However, when sum so paid is not being considered as Central Excise or Customs duty or inadmissible drawback amount, then in such a case, there is no scope for paying any interest to the appellant. The provisions of Section 11BB of the Act and Section 27(A) of the Customs Act etc. are not attracted in the facts and circumstances of the case."
2. Counsel for the petitioner contended that on erroneously recovered duty, interest should be paid regardless of the provisions under which such recovery was made relying on the decision of this Court in the case of Omkar Exports vs. Union of India reported in 2009(240) E.L.T. 355 (Guj.).
3. Considering the submissions made, issue notice returnable on 23.6.2011.
(Akil Kureshi, J. ) (Ms.
Sonia Gokani, J. ) sudhir Top