( 1 ) HEARD learned counsel for the parties.

( 2 ) THE writ petition initially filed on 5-2-1991 was for issuance of writ of mandamus directing the respondents to refund the excise duty paid by the petitioner under protest during the period from 3-7-1971 to 28-2-1986. It also claimed for interest at the rate of 18% on the amount of duty liable to be refunded. It is not disputed that the petitioner has applied for refund of excise duty pursuant to the order dated 17-10-1989 of Custom Excise Gold (Control) Appellate Tribunal, new Delhi passed in Appeal No. E/1238/85-C. The application for refund was rejected vide order dated 9-11-1990, a copy of which has been annexed to the supplementary affidavit dated 19-4-1991. The said order was communicated to the petitioner vide covering letter dated 7-2-1991 and it was in fact received by them on 11-2-1991. This order has been brought on record by means of an application dated Nil filed on 29-4-1991 along with supplementary affidavit dated 19-4-1991 and amendment application has been filed today seeking relief for issuance of a writ of certiorari quashing the order dated 9-11-1990/7-2-1991 passed by the assistant Collector, Central Excise, Sa

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