2005 (4) TMI 392

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Full Text of the Document

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....t involved in the present appeal is as regards the refund of interest in respect of the warehoused goods. The goods were cleared by the appellants from the warehouse beyond the period specified in Section 61(2) and, as such, interest was payable at the time of clearance of the goods. The same was paid but subsequently a claim for refund of the same was lodged on the ground that the appellant has s....