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2016 (12) TMI 996 - CESTAT KOLKATARefund claim - matter was remanded to the Adjudicating authority under N/N. 17/2009 ST dt 7/7/09 - Held that: - appellant produced a certified copy of a Chartered Accountant certificate which was not provided before the Adjudicating authority. Further its is also observed that verification / co-relation was not possible before the first appellate authority on the basis of records produced before him. Under the circumstances bench does not find anything wrong with the remand proceedings ordered by the first appellate authority. Interest on delayed payment of refund - Held that: - Notification No. 17/2009-ST dt 7/7/2009 does not have any interest payment clause on delayed payment of interest under the notification. Further the provisions of Sec 11B of the Central Excise Act 1944 are not made applicable to the refunds of Notification No. 17/2009-ST. Accordingly ordering of interest on refunds of Notification No. 17/2009-ST was not legal & is set aside. Appeal disposed off - decided partly in favor of Revenue.
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