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2022 (5) TMI 76 - AT - Central ExciseInterest of delayed refund - Section 11BB of CEA - Area based exemption claimed - rejection of interest on the ground that the provisions of Section 11BB shall not apply in case where the Exemption Notification No. 32/99-CE dated 08.07.1999 is being claimed - section 11b also not applicable to the present case - HELD THAT:- In the case of DHARAMPAL SATYAPAL LTD. VERSUS UNION OF INDIA [2018 (1) TMI 1565 - GAUHATI HIGH COURT], the Hon’ble High Court passed a similar Order and allowed the interest on account of delayed payment of refund under Section 11BB. The SLP filed against the said Order by the Revenue in UNION OF INDIA VERSUS DHARAMPAL SATYAPAL LTD. [2018 (7) TMI 2098 - SC ORDER] is pending before the Hon’ble Supreme Court and the notice was issued. It is also found that no stay from the operation of the Order of the Hon’ble High Court was granted by the Hon’ble Supreme Court - Under the prevailing circumstances the Order of the Hon’ble Gauhati High Court in the case of M/s.Dharampal Satyapal Ltd. Vs. UOI has the binding effect on this Tribunal. The Appellant is entitled for interest under Section 11BB. Accordingly, interest is allowed to the Appellant under Section 11BB immediately after 3 (three) months from the date of filing of the application - appeal allowed - decided in favor of appellant.
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