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2013 (11) TMI 1034 - AT - Central ExciseRecovery of interest on the erroneous refund sanctioned – Held that:- Applicability of Section 11AB for deemed of interest as determined by the adjudicating authority is required to be examined and thereafter the case laws would be looked into, the matter requires to be examined on the provisions of demand of interest and in the light of the decision of the Hon’ble Supreme Court - It is appropriate that the matter should be re-examined by the Commissioner (Appeals) - appeals are allowed by way of remand to the Commissioner (Appeals) – Decided in favour of Revenue.
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