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2011 (8) TMI 354 - AT - Central ExciseExport of goods - Rebate claim - Provisions of Rule 18 of Central Excise Rules, 2002 - In this case the refund claim was sanctioned and in accordance with which Section 11BB of Central Excise Act, the same should have been paid. Since it has not been paid and appropriation has been wrongly made when it was not to be made, the appellants become eligible for interest as if the amount has not been paid when the original refund claim was submitted. On this ground alone the rebate claim has to be allowed. appellants are eligible for interest for the amount of Rs.9,04,894/- and the relevant date would be the date on which the rebate claim had been filed for deciding the quantum of interest.
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