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2016 (12) TMI 972 - AT - Central ExciseEntitlement to interest - Section 11BB of Central Excise Act, 1944 - the claim of refund was filed on 08.09.2004 and the refund was sanctioned on 27.06.2005 - whether the appellant is entitled to interest? - Held that: - Section 11BB of Central Excise Act, 1944 is amply clear that the interest is payable after three months of the filing of claim for refund. The claim for refund was filed on 08.09.2004 and Ld. Commissioner (Appeals) has allowed the interest from 07.12.2004. Therefore, we do not find any infirmity in the impugned order - appeal dismissed - decided against appellant.
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