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2014 (4) TMI 379 - HC - Central ExciseDenial of refund claim - CENVAT Credit - Interest on delayed refund - Held that:- There is a specific provision in the Act for refund of credit of duty paid on excisable goods used as inputs and while dealing with interest on refund in Section 11BB of the Act, no distinction has been made in between such credit and any other duty referred to in the first proviso to sub-section (2) of Section 11B of the Act - Matter remitted back - Decided in favour of assessee.
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