Amitava Lala, J. - (1.) This writ petition is related to matter of refund of the sum deposited by the petitioner pursuant to the direction of the authority or Tribunal in connection with a matter of Central Excise. The petitioners' contention is that the refund amount will be a sum of Rs. 10,00,000/- together with compound interest at the rate of 24% p.a. from the date of the deposit.
(2.) Under normal circumstances it appears to be a matter in connection with the money claim which ought not to be entertained by the writ court but the subject matter herein is unjust enrichment by the governmental authority in withholding such sum. Therefore, I hold that writ court can entertain try and determine the issue hereunder. Moreover, at the interim stage the authority was approached by the petitioners for having refund on the basis of any interlocutory order passed by a bench of this court which was acted upon by them and the refund of the principal sum of Rs. 10,00,000/-was made.
(3.) Therefore, the main issue in final hearing is whether refund of such sum will be made with interest or without interest. If such sum is directed to be refunded with interest what would be the rate and the cut off date from which it will be paid with consequential reliefs. The petitioner's contention is that the interest will have to be paid from the original date of deposit.;