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2016 (11) TMI 412 - HC - Central ExciseInterest payable on delayed refund - Held that:- No substance in the contention for what the governing words are “if any duty ordered to be refunded under sub-section (2) of section 11-B to any applicant is not refunded …..”. Therefore, if that duty ordered to be refunded is not refunded within three months from the date of receipt of application under sub-section (1) of section 11-B, then, the liability to pay interest arises. We find that the order to refund duty was passed well after section 11-BB was brought on the statute book.
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