2005 (9) TMI 472

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.... Respondent. [Order].  Heard the ld. D.R. 2. The Commissioner (Appeal) in his impugned order has allowed interest on the refund claim filed by the assessee under Section 11BB distinguishing the ratio held in the case of M/s. Oswal Agro Mills Ltd. v. Assistant Collector of Central Excise, Ludhiana, reported in 1994 (70) E.L.T. 48 (S.C.), wherein it is held that the Bank Guarantee furn....