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Revenue Must Pay Interest on Delayed Refunds, Including Unutilized CENVAT Credit u/r 5, as per Section 11BB.

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....Interest on delayed refunds - revenue would be obliged to pay under interest for the delayed refund as contemplated u/s 11BB even for the delayed refund of the Unutilized CENVAT credit under Rule 5 of the CENVAT Credit Rules.....