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2013 (11) TMI 1629 - CESTAT NEW DELHIExtract: .......9) E.L.T. 209 (Kar.) . It was held that if the credit availed by an assessee is reversed before utilization of the same, no interest liability would arise. By following the said decision, it has to be held that the respondents are not liable to pay any interest. Accordingly the appeals filed by the Revenue is rejected. (Pronounce in the open Court)
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