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2008 (9) TMI 875 - HC - Central ExciseRefund of duty paid by the petitioner under the order-in-original dated 30-11-1995 denied - Held that:- The narrow meaning assigned to the words “such duty” appeared in Rule 156B(2) is absolutely incorrect and not tenable at law. The petitioner cannot be denied refund on such ground. We accordingly hold and declare that the action of the respondents of denying the refund of duty paid by the petitioner under the order in original dated 30-11-1995 is unreasonable, unconstitutional, inequitable, illegal and void. We, therefore, quash and set aside the order dated 7-11-2005 passed by CESTAT and allow the refund claim of the petitioner. We, therefore, direct the respondents to refund the amount of ₹ 1,11,93,757/- along with interest at the rate at which interest was charged and claimed from the petitioner on the delayed payment of such duty, to the petitioner, within 30 days from the date of receipt of writ of this Court or from the date of receipt of certified copy of this order, whichever is earlier. It is made clear that the amount so directed to be paid, if not paid, the concerned Officer shall be personally liable to pay the interest so charged for the period exceeding 30 days as indicated above.
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