- (1.) Heard Sri Piyush Agrawal, learned counsel for the appellant and Sri Praveen Kumar, learned counsel for the respondent.
(2.) The sole question which arises for consideration in this appeal is, "whether the Tribunal is justified in rejecting the claim of interest on the amount refunded on the ground that there is no provision for paying interest on such amount? "
(3.) It appears that some Indian currency was seized from the appellant in the year 2004. Later on, said currency was confiscated. The order of confiscation was challenged by the appellant and the Tribunal held that it was not liable to be confiscated and the appeal was allowed with all consequential relief. In pursuance thereof, the seized currency was refunded to the appellant but without interest.;