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2010 (6) TMI 193 - BOMBAY HIGH COURTInterest- Delay in refund- Refund application filed on 11.09.2004 after favourable order. Refund granted on 12.11.2008 without interest. Revenue’s submission that petitioner submitted Chartered Accountant’s certificate only on 10.10.2006. Held that- refund application under section 11B(1) of Central Excise Act, 1944 or under section 27(1) of Custom Act need not be insisted upon. Revenue required to pass order even if papers showing inapplicability of unjust enrichment provision not submitted. No finding recorded within period of 3 months of filing of application that application cannot be termed as under section 27. Legitimate use of fund denied. Revenue’s conduct cannot be overlooked as purpose of introducing section 27A and issuance of circular would be defeated.
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