Interest Must Be Paid if Duty Refund u/s 11B(2) Delayed Beyond Three Months Per Section 11BB(1) Mandate.

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....If the duty ordered to be refunded u/s 11B(2) is not refunded within three months from the date of receipt of the application u/s 11B(1), then, the award of interest must follow as mandated by Section 11BB(1) - HC....