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2018 (1) TMI 360 - AT - Central ExciseEntitlement of interest - relevant date - Held that: - The interest liability of Revenue would start from the expiry of three months period from the date of filing of refund claim and would get over only with the actual claim having been given to the assessee - as the said refund claim was adjusted against the confirmed demand which was already stayed by the Tribunal, admittedly the said action of the adjudicating authority was with an intention to delay the handing over the refund to the assessee. The Assistant Commissioner to pass afresh order - appeal allowed by way of remand.
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