2006 (3) TMI 385

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.....H. Jadhav, JDR, for the Respondent. [Order]. - The dispute in the present appeal is in respect of interest amount on the maturity value of the National Certificates furnished by the appellant as securities. Deputy Commissioner sanctioned the refund claim who held that appellants claim for interest and compensation is not valid and tenable inasmuch as, encashment of NSC cannot be considered ....