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2011 (5) TMI 474 - AT - Central ExciseRefund of excess interest - Show Cause Notice were issued to the them for recovery of interest under Rule 8(3) of Central Excise Rules, 2002 and also for imposing penalty under Rule 25(1) - Assistant Commissioner was of the view that the appellant could not take suo-moto credit of the excess interest which has become refundable and they should have filed the refund application under Rule 11B of Central Excise Act - The point of dispute is as to whether the appellant for refund of this amount should have filed a refund application under section 11B of Central Excise Act or they could take it suo-moto credit in the PLA - in this case, when the interest was for late payment of duty, there would not be any question of unjust enactment - In view Bock India P. Ltd. vs. CCE, Vadodara (2009 -TMI - 203462 - CESTAT, AHMEDABAD), appeal is allowed
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