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2022 (10) TMI 140 - AT - Central ExciseInterest on refund of an amount which was paid during investigation - HELD THAT:- The issue involved in the case of Gyal M G Gases P Ltd [2015 (2) TMI 302 - CESTAT NEW DELHI] is identical and the facts are also similar. It was held in the said case that The refund application was filed only on 06.07.2004. In terms of Section 11BB of the Central Excise Act, the interest liability of the Department for delay in payment of refund under Section 11B arises, only when there is delay beyond 3 months from the date of filing of the refund application. Thus, appeal is dismissed.
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