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2006 (3) TMI 385 - CESTAT,MUMBAIExtract: .......and for holding L5 licence for storage of non-duty paid tobacco in the bonded warehouse. The same was not refund claim covered by the provisions of Section 11B, in which case the authorities below have rightly held that the provisions of Section 11BB for grant interest will not get attract. In view of the above, the appeal is rejected. (Pronounced)
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