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Section 64 of the Estate Duty Act, 1953 - Refunds - Whether Controller is bound to permit payment of interest on refunds and his discretion is only with regard to rate of interest - Held, yes - Petitioner got refund of estate duty, which was paid by him pursuant to demand notice - However, no interest had been paid by department on that refund to petitioner - Whether petitioner would be entitled to simple interest at rate of six per cent on amount which had remained with Department - Held, yes Malaya Kumar Shukla for the Petitioner. A.N. Mahajan for the Respondent. JUDGMENT 1. The petitioner in this writ petition seeks a mandamus commanding the respondents to pay interest to the petitioner on Rs. 13,78,111 at the rate of eight per cent from January 1, 1986, up to February 8, 1999, and at the rate of 12 per cent thereafter up to April 13, 2000, which is the date of the refund order. 2. The version of the petitioner is that the assessment order was passed under section 58(3) of the Estate Duty Act, 1953, by order dated October 23, 1984. The assessment order was amended under section 61 of the Act vide order dated December 11, 1985, by the Assistant Controller of the Estate Duty. A notice of demand was issued for a sum of Rs. 13,78,111 by the Assistant Controller of the Estate Duty. The petitioner is alleged to have deposited the said amount. Thereafter, the petitioner preferred an appeal and the appeal was allowed and the order of the Assistant Controller of the Estate Duty was set aside. The Department preferred an appeal against the said order. An application for reference was filed by the Department before the Income-tax Appellate Tribunal which also rejected on April 13, 1996. An application for reference was also dismissed by the High Court on February 8, 1999. The petitioner was refunded Rs. 13,78,111 on April 13, 2000. The petitioner is now claiming interest on the said amount, as aforesaid. 3. We have heard Sri Malaya Kumar Shukla…

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