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2017 (12) TMI 323 - AT - Central ExciseInterest on refund - Relevant period - Submission of appellant is that anti-dumping duty cannot be levied during intervening period i.e. between the period of expiry of provisional notification and issuance of definitive levy notification - Held that: - harmonious reading of the provisions contained in Section 11B and Section 11BB demonstrates that an order of refund under Section 11B(2) is pre-requisite and default in carrying out the provision of Section 11B gives rise to interest - it is difficult to entertain the prayer of the appellant for grant of interest from the date of deposit of the amount made - appeal dismissed - decided against appellant.
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