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2019 (8) TMI 484 - CESTAT AHMEDABADInterest on delayed refund - refund of pre-deposit - CBEC no. 670/61/2002-CX dated 01/10/2002 - section 11(B) of the Central Excise Act, 1944 - HELD THAT:- Hon’ble High Court in UNION OF INDIA VERSUS SLOVAK INDIA TRADING CO. PVT. LTD. [2006 (7) TMI 9 - KARNATAKA HIGH COURT] has held that there is no provision for grant of refund in rule 5 under the present circumstance. The Hon’ble High Court, however, allows the refund - The lower authorities have followed the ratio of this decision. Thus the present proceeding which follow the decision of Hon’ble High Court also conclude with the same ratio as laid down by the Hon’ble High Court of Karnataka. The refund is, therefore, not sanctioned under any express provision of law. In these circumstances, when the refund is not under any provisions of Central Excise Act, the provisions of the act relating to interest do not apply to the facts of the case. Appeal dismissed - decided against appellant.
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