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2007 (11) TMI 293 - AT - Central ExciseInterest on delayed refund – held that interest has to be quantified from the date of receipt of refund application and not from the date of fresh application - As such findings of the appellate authorities that the interest is to be granted after three months from date of receipt of filing of refund application, is correct - Revenue’s contention that the period involved was prior to enactment of Section 11BB and as such no interest is payable, is rejected because said provisions are also applicable to the refund application pending on the date of enactment of said Section
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