Judgment

S.N. Variava, J.—This Appeal is against the Judgment of the Allahabad High Court dated 16th January 1998.

2. Briefly stated the facts are as follows.

On 12th October 1974, the Central Government issued Notification No. 145 of 1974 granting certain rebates on sugar. On 1st August 1975, the Respondents submitted a claim for Rs. 27,84,474/-. The Respondents claimed this amount as a rebate by calculating excess on excess production for the period 1st December 1974 to 30th September 1975. The Assistant Collector was of the view that the rebate could only be claimed on excess of average production. Therefore, by an Order dated 8th January 1976, he allowed a rebate of only Rs. 12,76,621/-.

3. The Respondents filed a Writ Petition No. 762 of 1981 before the Allahabad High Court claiming credit for the balance amount of Rs. 15,07,791/-. By an Order dated 7th December 1981, the Respondents were directed to exhaust the remedy of Appeal as ­provided under the statute. The Respondents then filed an Appeal, which was dismissed on 8th January 1976 by the Collector (Appeals). The Respondents filed a further Appeal to the ­Tribunal. The Tribunal by its Order dated 28th January 1992 held that t