UNION OF INDIA vs M/S. ORIENT ENTERPRISES &ANR.

The Supreme Court examined the maintainability of a writ petition under Article 226 of the Constitution for seeking interest on delayed refund of customs duty under the Customs Act, 1962. The Court upheld the High Court's decision to grant interest at 12% per annum from the date of filing the revision application until the refund was made, establishing that the delay in refunding the amount was unjustified. The judgment clarified that the writ petition was maintainable in such cases, affirming the High Court's order.