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2024 (5) TMI 367 - MADHYA PRADESH HIGH COURTInterest on delayed refund - scope and ambit of Section 11 B and 11 BB of the Central Excise Act, 1944 and Section 35 F and 35 FF of the Central Excise Act, 1944 - HELD THAT:- The issues raised in the present appeal is covered by the judgments in the case of THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX VERSUS M/S GREEN VALLIEY INDUSTRIES PVT LTD [2023 (7) TMI 1176 - MEGHALAYA HIGH COURT] and COMMISSIONER OF CENTRAL EXCISE, PANCHKULA VERSUS M/S RIBA TEXTILES LIMITED [2022 (3) TMI 693 - PUNJAB & HARYANA HIGH COURT] where it was held that 'On such basis, the Tribunal found that the deposit had not been made on account of any duty or interest which would attract the implied bar under Section 11B of the Act. It was a possible view taken on the set of facts that presented themselves before the Tribunal and, in this appellate jurisdiction, such interpretation does not call for any interference.' The appeal sans merit and is hereby dismissed.
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