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2016 (2) TMI 782 - AT - Central ExciseLeviability of interest in respect of credit which was reversed before utilization of the same - Held that:- There is no liability under Section 11A(2B) for payment of interest under the facts of the case. The impugned order is set aside and the appeal is accordingly allowed. See COMMISSIONER OF C. EX., GHAZIABAD Versus ASHOKA METAL DECOR (P) LTD. [2010 (4) TMI 738 - ALLAHABAD HIGH COURT ]
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