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2016 (2) TMI 1199 - AT - Central ExciseInterest on delayed refund - Held that:- There remains no doubt that the amount of refund was paid to the appellant on 1-7-2014, and therefore, there is no ambiguity with regard to the liability of interest which has to be paid upto the date of refund as per Section 11BB of Central Excise Act, 1944 - the appellant is entitled to interest on the amount of refund paid on 1-7-2014 for the period from 13-4-2012 to 1-7-2014 - appeal allowed.
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