UNION OF INDIA AND ORS. versus M/S ORIENT ENTERPRISES ETC.

UNION OF INDIA AND ORS. versus M/S ORIENT ENTERPRISES ETC.

At the relevant time, there was no statutory right entitling payment of interest on delayed refund. The writ petition for interest was not for enforcement of a legal right under the statute and thus cannot be maintained under Article 226.

Parties
Appellant: Union of India and Ors.; Respondent: M/s Orient Enterprises; Respondent: Elephanta Oil Vanaspati Industries (formerly M/s Jain Sudh Vanaspati Ltd.)
Jurisdiction
India
Judgment Date
04 March 1998
Procedural Posture
Civil Appeal / Appeal From High Court
Outcome
Appeals allowed. Impugned judgments of the High Court set aside. Writ petitions dismissed.
Legal Topics
Interest on Delayed Refund, Maintainability of Writ Petition, Statutory Rights
Customs Administrative Law Constitutional Law Interest on Delayed Refund Maintainability of Writ Petition Statutory Rights

Case Brief

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Parties

Union of India and Ors.

Appellant

M/s Orient Enterprises

Respondent

Elephanta Oil Vanaspati Industries (formerly M/s Jain Sudh Vanaspati Ltd.)

Respondent

Procedural Posture

Civil Appeal / Appeal From High Court

Legal Issues

  1. 1 Whether a writ petition under Article 226 of the Constitution seeking relief of payment of interest on delayed refund amount under the Customs Act, 1962 is maintainable.

Ratio Decidendi

At the relevant time, there was no statutory right entitling payment of interest on delayed refund. The writ petition for interest was not for enforcement of a legal right under the statute and thus cannot be maintained under Article 226.

Court Disposition

Appeals allowed. Impugned judgments of the High Court set aside. Writ petitions dismissed.

Orders

  • The impugned judgment of the High Court is set aside.
  • Writ petitions filed by respondents are dismissed.