JUDGMENT : 1. Special leave granted. 2. By this appeal the order of the Collector of Central Excise (Appeals) dated 3 1.5.90 rejecting assessee's appeal is questioned. The impugned order dated 3 1.5.90 related to refund claims for the period 1.4.87 to 31.3.88 on three counts, namely, (i) interest on finished products stock after clearance till date of sale (ii) cost of distribution expenses incurred at duty paid godown/depots, and (iii) interest on receivable (sundry debtors). The claim made under all the three counts was rejected as being not deductible from the assessable value. 3. Now in view of the judgment of this Court in Government of India v. Madras Rubber Factory Ltd., ( 1995 (77) ELT 433 (SC) dated 3rd May, 1995, the appellant's claim under the first two heads is unsustainable and the learned counsel for the appellant, Mr. A.B. Divan, does not press the claim under the said two heads, but has restricted himself to the third claim which must be allowed in view of the observations in paragraph 66 of the above judgment of this Court. 4. In the result, therefore, the appeal is partly allowed insofar as it relates to interest on receivables (sundry debtors). The Collector of Central Excise (Appeals) at Madras will not proceed to deal with this claim of the appellant in accordance with the judgment of this Court referred to above after notice to the parties. The appeal will stand disposed of accordingly with no order as to costs.