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2004 (3) TMI 460 - AT - Central ExciseExtract: .......missioner was passed on 6-11-2000. We, therefore, hold that the Appellants are eligible for the interest from the date of receipt of refund applications till the date of refund of duty from which the period taken by them in submitting certificates directed by the Commissioner (Appeals) will be deducted. The appeal is disposed of in the above terms.
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