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2010 (10) TMI 1061 - HC - Central ExciseCash Refund - shifting of unit of assessee, where he was exempt from paying Central Excise - Held that:- The unit of the respondent-assessee originally located at Delhi has been shifted to Baddi where it is very much functioning. However, in that area, the assessee was exempt from paying central excise. In these circumstances, no useful purpose would have been served in crediting the amount in the CENVAT account - cash refund to be allowed. Interest on delayed refund - Held that:- Interest definitely accrued to the respondent, as the refund was made belatedly under Section 11BB of CEA 1944, which stands attracted - interest allowed. Appeal dismissed - decided against Revenue.
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