2009 (8) TMI 966

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....tant Commissioner of Central Excise & Customs reported in 2004 (170) E.L.T. 4 vide Para 33 : A close reading of Section 11BB, which now governs the question relating to payment of interest on belated payment of interest, makes it clear that relevant date for the purpose of determining the liability to pay interest is not the determination under sub-section (2) of Section 11B to refund the amount ....