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Judgment
Kanakaraj, J.—At the request of both parties, the writ petitions are taken up for final disposal.
The prayer in all these writ petitions is for the issue of a writ of mandamus to direct the respondents to refund specified amounts being the excess
interest collected from the petitioners. A common counter-affidavit has been filed in all these writ petitions conceding the claim of the petitioners for
refund of the differential interest collected from the petitioners for the period in question. This statement in the counter-affidavit is on the basis of the
Trade Notice issued by the Department on 20-1-1989 as well as the notification issued by the Collector of Customs dated 19-7-1991. There is a
Standing Order issued by the Collector of Customs in Ref. 31/90 to the same effect. Consequently, what remains to be done in these writ petitions
is to direct the Assistant Collector, Central Excise, 8th Division, Madras, now impleaded as a party and ranked as second respondent, to pass
orders on the refund applications by computing the amount payable to each of the petitioners and to make payment accordingly. The petitioners
will file formal applications for refund and the respondents will pass orders within eight weeks from the date of the receipt of the applications for
refund. I make it clear that the respondents cannot raise any question of limitation because the writ petitions had been filed on 31-3-1989 and the
pendency of these writ petitions will ensure to the benefit of the petitioners. The writ petitions are ordered accordingly. No costs.