2010 (8) TMI 371

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.... the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order]. - The claim for interest on delayed refund has been denied by the authorities below on the ground that the amount refunded was in the form of security deposit and not duty, and therefore, there was no statutory provision for payment of interest. 2. I have heard both sides. I find that an amount of Rs. 9,70,865/- was ....