Insertion of new section 35FF – Central Excise Act - Interest on delayed refund of amount deposited under the proviso to section 35F.

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..... es - 80. After section 35F of the Central Excise Act, the following section shall be inserted, namely:— ''35FF. Where an amount deposited by the appellant in pursuance of an order passed by the C .....

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..... authority is stayed by a superior court or tribunal, there shall be paid to the appellant interest at the rate specified in section 11BB after the expiry of three months from the date of communicatio .....

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