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2003 (11) TMI 111 - AT - Central ExciseExtract: .......ths from 2-8-2002. 2. Even though the reason given by the Dy. Commissioner for rejecting the claim for interest is not correct as even an application is not necessary for granting refund after the appeal is allowed in the facts of the present case, we hold that the party is not entitled to claim interest. We, therefore, close the Misc. application.
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