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2017 (8) TMI 161 - AT - Central ExciseRefund of pre-deposits made by appellant - time limitation - Section 11B of the Central Excise Act - Held that: - the issue of applicability of Section 11B on deposits made under Section 35F is no longer res integra and has been decided by Hon'ble Bombay High Court in the case of SUVIDHE Ltd. Vs. UOI [1996 (8) TMI 521 - SUPREME COURT], where it was held that the provisions of Section 11B of the Act are not applicable to refund of pre-deposits made by the assessee - refund allowed. Interest on delayed refund - Section 11BB - Held that: - interest on refund under Section 11BB is not applicable in the present case as the SCN dt. 16.12.2011 for rejection of refund claim of the appellant was issued within three months of its receipt. Appeal allowed - decided partly in favor of appellant.
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