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2008 (12) TMI 128 - CESTAT MUMBAIRefund of interest paid at the time of finalization of the provisional assessment - Relevant date for interest - In the case of provisional assessment under the Central Excise Rules, 2002, interest is required to be paid from the first day of the month succeeding the month for which such amount is determined – therefore, held that, assessee correctly paid the interest and not entitled to refund – assessee’s contention that there is no challenge in the ‘Grounds of Appeal’ of the Revenue on merit and hence the orders of the lower authorities below need to be upheld, not acceptable
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