2009 (4) TMI 644

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....dent. [Order]. - In this case, the appellants claim for refund of interest of Rs. 44,551/- has been rejected. The show-cause notice proposed rejection on the ground that the refund claim does not merit consideration under Section 11B of the Central Excise, 1944; the adjudication order rejects the claim on the ground that claim for refund of interest cannot be considered under Section 11B which ....

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....r by rejecting the refund on a different ground, namely, on merits. As regards the basic question as to whether refund of interest is admissible to the appellants, I find force in the submission of the learned Consultant that, as held by the Tribunal in the case of Mothersons Sumi Systems Ltd. v. CCE, Noida reported in 2007 (208) E.L.T. 209 (Tri.) = 2007 (5) S.T.R. 16 (Tri.)], if any amount has be....