- (1.) In this case, the petitioner is asking for an appropriate writ of direction directing the respondents to pay interest on the amount of duty which was collected from him in excess of what was due and which was refunded to him after several years. This question has been considered by the Bench of this Court in Civil Misc. Writ No. 540 of 1977 (decided on 116th July, 1990), where it was held that interest is not payable in such matters. It may be noticed that even if duty is not paid or short-paid by the manufacturer/producer and is collected after a number of years, no interest is payable. There is no provision in the Act providing for interest. Following the said Bench judgment, we are of the opinion that in this case too the petitioner is not entitled to interest.
(2.) The writ petition is, accordingly, dismissed. No costs.;