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2010 (7) TMI 846 - CESTAT CHENNAIExtract: .......the assessees that under Rule 41 of the CEGAT Procedural Rules, 1982, power to grant interest even in the case of delayed refund of fine and penalty is ill founded for the reason that Rule 41 which is the procedural rule cannot go beyond the scope of the statute namely provisions of the Customs Act. (Order pronounced and dictated in the open Court)
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