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2012 (4) TMI 609 - HC - Central ExciseRecovery of interest - time limit - Section 11A(2B) of the Central Excise Act 1944 - jurisdiction -
The Bombay High Court dismissed the Revenue's appeal regarding the recovery of interest by M/s. Emco Ltd. The CESTAT decision was upheld based on the principle that the period of limitation for the principal amount should also apply to the claim for interest. The appeal was dismissed with no order as to costs.
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