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2016 (11) TMI 148 - AT - Central ExciseInterest on delayed refund - 100% EOU - Held that: - the issue is no more res integra as settled by the Tribunal in the case of M/s Hero Motors Ltd Vs Commissioner, Gaziabad 2014 [ 2014 (7) TMI 482 - CESTAT NEW DELHI] - Clause (c) of Proviso to section 11B(2) refers to the ‘refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued under the Central Excise Act, 1944’, as the refund claim not hit by the principle of unjust enrichment - Decided in favor of the assessee.
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