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2018 (7) TMI 992 - CESTAT NEW DELHIRefund claim - abatement of duty due to non production of notified goods - Compound Levy Scheme - the Appellant on 11.8.2016 filed application before the department for refund of the amount of 17 days (i.e. from 10.11.2011 to 26.11.2011) with interest - Held that:- There is no change in the 2008 Rules and 2010 Rules so far as the issue in the present matter is concerned. In this matter, there is delay in refund of duty from 21.3.2012 to 19.10.2016 and there is no dispute that the appellant had claimed interest on delay refunds after three months from 21.12.2011 i.e. from 21.3.2012 under Section 11 BB of the Act and the same has been recorded in the adjudicating order also and the same has only been denied on the ground that this Tribunal has not directed for payment of interest on delay refund and also that there is no provision for grant of interest under Rule 10 of 2010 Rules. Merely because the interest on refund is not directed doesn’t mean that it has been refused or rejected. Appeal allowed - decided in favor of appellant.
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