2008 (6) TMI 512

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.... [Order]. - Only two short legal issues are involved in the present case whether the interest for delayed refund can be given before insertion of Section 11BB of Central Excise Act, 1944 with effect from 26-5-95 and whether, interest on interest is liable to be paid by the Revenue. 2. The Commissioner (Appeals) vide his impugned order has allowed interest in respect of refund, in terms of....

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....an Motors Ltd. v. C.C.E., Calcutta-V [2003 (155) E.L.T. 306 (Tri.-Kol.)]. However, I find that such decision was not approved by the Larger Bench of the Tribunal in the case of Sun Pharmaceuticals Industries Ltd. v. C.C.E., Chennai - 2005 (185) E.L.T. 253 (Tri.-LB) holding that interest on delayed payment of interest is not admissible in terms of the Central Excise Act. The appellant's reliance on....