Jayanta Kumar Biswas, J. - (1.) The writ petitioners are aggrieved by the fact that the refund of Rs. 65,892.00 to which they became entitled in view of the order passed by the Tribunal was not made by the respondents with interest.
(2.) The facts of the case are these. In course of business the first petitioner supplied certain goods to a Kashmir Oxygen Limited having its place of work in Srinagar. According to the first petitioner, the equipment supplied was a heat exchanger, while the respondents considered the equipment to be a refrigeration unit. Excise duty payable by the first petitioner was paid treating the equipment as heat exchanger. The respondents thought that higher amount of excise duty was payable for the equipment as it was a refrigeration unit.
(3.) As a result the Collector of Central Excise initiated a proceeding and passed order dated June 7,1984 asking the first petitioner to pay a further sum of Rs. 65,892.00 towards excise duty payable on account of sale of the equipment in question.;