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2004 (6) TMI 449 - CESTAT, BANGALOREExtract: .......was demanded under Section 11AA, therefore, those decisions, relied upon by the appellants, are not relevant in the present case. We find that the lower authorities have correctly rejected refund claim of the appellants for the interest amount paid by them under Rule 173G(1)(d) of the Central Excise Rules, 1944. Accordingly, the appeal is rejected.
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