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2013 (1) TMI 116 - AT - Service TaxInterest on refund claim rejected - Held that:- As decided in Swaraj Mazda Ltd. [2008 (7) TMI 420 - HIGH COURT OF JUDICATURE AT BOMBAY] unless a finding is recorded that an application that was filed by the Petitioner under Section 11B of the Central Excise Act 1944 cannot be termed as an application made under Section 11B, liability to pay interest after expiry of a period of three months from the date of receipt of that application cannot be denied. In the present case the Respondent has not recorded any finding within a period of three months from the date of receipt of the Application dated 11th September, 2004, that the Application cannot be termed as an application under Section 27 of the Customs Act, 1962. Therefore, the liability to pay interest to the Petitioner after expiry of a period of three months from the date of receipt of the Application dated 11th September, 2004 cannot be denied.
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