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2016 (7) TMI 1319

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....the Respondent. ORDER Heard the ld. Counsel for both sides. 2. The issue involved in this case relates to claim of interest in terms of Section 11BB of the Central Excise Act, 1944 for delayed sanction of the rebate claim. 3. It is an admitted fact on record that the rebate application filed by the appellant was considered by the authorities for sanction beyond the period of 3 months....