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2011 (4) TMI 1198 - CESTAT, DELHIContravention of provisions of Rule 57A and 57CC - Whether the amount refunded can at all be treated as duty under Central Excise Act, so as to make them eligible for claiming interest under the provisions of the Central Excise Act - Held that:- The letter dated 03.05.2011 was received by the officer on 08.05.2011 and the refund was ordered on 19.07.2001. It is true that the appellants had approached the authority earlier under letter dated 06.01.2001. However, the same was responded to under letter dated 18.04.2001 for proper application for refund and indeed the appellants preferred such application on 03.05.2011 - Appellants clearly admitted the fact that there was a need for appropriate application under Section 11BB of the Act to claim refund and it was accordingly filed by the appellants on 03.05.2001 - Consequently, the refund was granted on 19.07.2011 within a period of three months from the date of the said application. Thus the contention that there was delay in refunding the amount does not appear to be correct.
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