B. P. JEEVAN REDDY, CJ.

( 1 ) THIS writ petition raises a question whether this Court should award interest on excise duty found refundable as a result of proceedings under the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act ).

( 2 ) PETITIONER, Prestige Engineering (India) Private Ltd. , is engaged in the business of repairing old, defective and unserviceable cops. For the period 17-3-1981 to 7-6-1986 with which period we are concerned herein - excise duty was levied on repair work undertaken by the petitioner, treating it as a manufacturing activity. The petitioner protested against the same. In pursuance of the insistence of the departmental authorities, however, he filed a classification list under Rule 173-B of the Central Excise Rules, 1944, under protest, with respect to repairing of cops. The assistant Collector treated the "repairing of cops" as "assembling of cops" and held it dutiable under Tariff Item 68 of the First Schedule to the Act. While it is not necessary to trace the course of proceedings, it is sufficient to state that on 1-8-1984 the Collector of Central Excise passed an order upholding the levy of duty on the said activity. The petitio

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