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2008 (10) TMI 152 - AT - Central ExciseInterest on the rebate claims - delay in sanction of rebate – no any reason to interfere with the impugned order holding that interest is liable to paid when there is delay in payment unless Revenue is able to show that rebate claim was incomplete - whether the Letter of Undertaking may be used for export of exempted goods also - it is clear that the all goods specified in CET are excisable goods whether it is dutiable or exempted - LUT is therefore valid for the export of all excisable goods i.e. dutiable as well as exempted goods - validity of the LUT therefore cannot be restricted for the export of exempted goods i.e. goods attracting “nil” rate of duty in CET
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