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2008 (7) TMI 420 - HC - Central ExciseRefund claim - Interest on refund denied - Held that:- The documents evidencing payment of duty at both the occasions were already available on record because it is only on the basis of those two documents that the Assistant Commissioner had recorded finding that the duty has been paid on both the occasions. It is, thus, clear that the correlation could be established only on the basis of those two documents which were on record. A certificate was required to be submitted, by the appellate authority only to reinforce the fact that the duties have been paid at both the places. We thus find that the finding recorded in the order impugned that the applications for refund made by the petitioner were incomplete on the date of which they were received, is not sustainable and is contrary to the record and, therefore, is liable to be set aside. In the result therefore, petition succeeds and is allowed. The orders denying interest to the petitioner under Section 11BB of the Act impugned in the petition are set aside. Respondent no. 4 is directed to make order for payment of interest to the petitioner in accordance with law, in the light of this order and the provisions of Section 11BB of the Central Excise Act, within a period of four weeks from today.
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