High Court Allows Interest on Delayed Refunds u/s 11BB of Central Excise Act for Area-Based Exemptions.

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....Entitlement of Interest u/s 11BB of the Central Excise Act 1944 – Delayed Refund Duty – area based exemption - Section 11B does not exclude claim of refund made in terms of the notification dated 8-7-1999 - claim of interest allowed - HC....