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2016 (6) TMI 605 - AT - Central ExciseAppropriation of interest amount against the rebate claim sanctioned to appellant - Held that:- This Tribunal vide Final Order allowed the refund of ₹ 43,96,488/- holding that the credit availed on duty paid on ethyl alcohol is admissible. On such score, it is find that the appropriation of the amount of ₹ 18,18,986/- being the interest upon ₹ 43,96,488/- against the rebate claim sanctioned to the appellant is not legal or proper. The appellant is eligible for the sanctioned rebate claim without reduction of interest of ₹ 18,18,986/-
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