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2016 (4) TMI 147 - HC - Central ExciseAbatement of the excess duty paid denied - demand of interest - Held that:- No plausible reason has been given by the Department in the first instance for the delay of three months in deciding the Assessee’s request for abatement of the excess duty paid by it during the month of January 2011. The Court is not satisfied that the demand of interest for a period of three months, which was occasioned on Department’s own inability to promptly decide the request of Assessee, is sustainable in law. Consequently, the Court leaves the question raised in the present case for examination in an appropriate case if the facts so warrant.
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