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The Appellate Tribunal CESTAT, New Delhi directed the respondents to refund Rs. one crore paid as pre-deposit by the appellants in appeal Nos. E/1151/2000-NB(A) and E/1192/2000-NB(A) under Section 35F of the Central Excise Act. The Tribunal granted interest at 12% from the date of expiry of 3 months from the final order dated 18-9-2001 till the date of payment.
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