UNION OF INDIA vs UPPER GANGES SUGAR AND INDUSTRIES LTD.

The Supreme Court upheld the Allahabad High Court's decision granting interest at 10% on the rebate amount of Rs. 15,07,791/- due to delayed payment, emphasizing the need for timely action by revenue authorities. The Court noted that the Respondents were entitled to compensation for the delay in payment from 8th January 1976 to 28th January 1992. The judgment highlights the importance of accountability in revenue litigation and the necessity for proper documentation by the authorities.