Insertion of new section 35FF – Central Excise Act - Interest on delayed refund of amount deposited under the proviso to section 35F.

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....Bill, 2008<br>80. After section 35F of the Central Excise Act, the following section shall be inserted, namely:— ''35FF. Where an amount deposited by the appellant in pursuance of an order passed....

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....appellate authority is stayed by a superior court or tribunal, there shall be paid to the appellant interest at the rate specified in section 11BB after the expiry of three months from the date of com....