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2024 (3) TMI 593 - CESTAT AHMEDABADInterest in case of delayed refund - Section 11BB of the Central Excise Act, 1944 - interest sought on the ground that the refund was not sanctioned within three months - HELD THAT:- The Hon’ble Supreme Court in UNION OF INDIA & OTHERS VERSUS M/S HAMDARD (WAQF) LABORATORIES [2016 (3) TMI 68 - SUPREME COURT] came to the conclusion that it was obligatory on the part of department also to initiate deficiency memo as well as correspondence with the party relating to any deficiency in the refund claim within two days with the receipt of the application. Thus, it becomes important, the department to indicate that it actually gave a deficiency memo within two days of the receipt of the refund application filed with the department or to pay interest as per provisions of Section 11B. The matter is therefore remanded to the Commissioner (Appeals) to consider the same in view of cited decision as well as to consider the fact as asserted that no deficiency memo within the stipulated period of two days was given to the party. Appeal is allowed by way of remand.
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