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    <description>The ROM application challenging the Tribunal&#039;s interpretation of interest applicability on refunds, based on a Supreme Court judgment, was dismissed. The Member noted the Tribunal&#039;s detailed analysis and concluded that rectification of mistake was not warranted, as differing interpretations should be addressed at the High Court level to maintain legal stability. The applicant was granted liberty to appeal to the High Court under Section 35G of the Central Excise Act.</description>
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