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2008 (8) TMI 319 - CESTAT, BANGALORERefund of interest paid wrongly - If the appellant is entitled for refund of interest on merits in view of the Rajasthan High Court decision holding that Rule 8 of Central Excise rule is ultra vires and the department is duty bound to refund the amount forthwith. - anywhere any amount wrongly collected, should be refunded and cannot be rejected on the ground it is not provided under statutory provisions of refund. - denial of refund of interest paid on the ground that there is no provision to refund is not justified. – Refund is allowed – however the claim of interest on interest rejected.
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