1 Mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2538 of 2008 Union of India ) represented by the Director of Revenue ) Intelligence in the Ministry of Finance, ) Department of Revenue, Mumbai Zonal ) Unit )..PETITIONER Vs. 1.DBM Geotechnics & Constructions Pvt. Ltd. & Anr. ....Respondents Mr. P.S. Jetly Mr. A.S. Rao, Mr. R.B. Pardeshi and Mr. Suresh Kumar for the Petitioners. Mr. L.S. Shetty with Mr. A.M. Sethna i/b. L.S. Shetty & Associates for Respondent No.1. CORAM : FERDINO I. REBELLO & D.G. KARNIK, JJ. DATED : 29TH AUGUST, 2009. P.C. 1. Union of India is aggrieved by the order of the Settlement Commission dated 2 25th April, 2008 which had directed refund of interest. The Respondent No.1 filed an application under Section 127B of the Customs Act on 21st November, 2007. By the application the Respondent No.1 had sought immunity from fine, penalty and interest. After 21st November, 2007 there was no power in the Commission waiving interest. 2. The Commission proceeded on the footing that Section 28 cannot be invoked and the duty is recovered in terms of Section 125(2) of the Customs Act. The Commission held that no interest is payable. In our opinion considering our judgment in Writ Petition No.2540 of 2008 and other petitions the impugned order to that extent will have to be set aside and the matter remanded back to the Commission to work out quantum of interest and accordingly amend its order. Rule made absolute accordingly. (D.G. KARNIK, J.) (F.I. REBELLO,J.)