https://www.taxtmi.com/caselaws?id=117537 Interest under Section 11BB of the Central Excise Act, 1944 was not attracted because the dispute concerned only the release and encashment of National Savings Certificates furnished as security for a licence and bond, not a refund of excise duty. As the claim did not fall within the scope of Section 11B, the demand for interest was not maintainable. en-us Fri, 17 Mar 2006 00:00:00 +0530 Sat, 23 Jun 2012 12:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117537 Interest under Section 11BB of the Central Excise Act, 1944 was not attracted because the dispute concerned only the release and encashment of National Savings Certificates furnished as security for a licence and bond, not a refund of excise duty. As the claim did not fall within the scope of Section 11B, the demand for interest was not maintainable. Case-Laws Central Excise Fri, 17 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117537