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2011 (5) TMI 168 - CESTAT, CHENNAIClaim of interest - Abatement of duty - Sanctioned after inordinate delay - Once the assessees were informed on 13.01.2010 that the Dy. Commissioner was not authorized to sanction/consider claims filed under Rule 96ZQ of the erstwhile Central Excise Rules, 1944, they adopted the correct course of action by filing claim before the proper authority viz., the Commissioner - The Commissioner should have disposed of their claim for interest on merits, instead of driving the assessees to file an appeal before the Commissioner (Appeals) against the communication dated 13.01.2010 - Hence, set aside the impugned order and remand the matter to the Commissioner for fresh decision on merits.
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