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    <title>2000 (12) TMI 748 - CEGAT, NEW DELHI</title>
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    <description>Interest on a delayed central excise refund is payable where the Department retained the assessee&#039;s money for an extended period after the higher forums&#039; decision, and the appellate authority&#039;s grant of interest was consistent with Section 11BB of the Central Excise Act, 1944. The record disclosed no ground to disturb that view, so interest for the period the refund remained with the Department was upheld and the Revenue&#039;s challenge failed.</description>
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      <description>Interest on a delayed central excise refund is payable where the Department retained the assessee&#039;s money for an extended period after the higher forums&#039; decision, and the appellate authority&#039;s grant of interest was consistent with Section 11BB of the Central Excise Act, 1944. The record disclosed no ground to disturb that view, so interest for the period the refund remained with the Department was upheld and the Revenue&#039;s challenge failed.</description>
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