2019 (8) TMI 65

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....d SHRI SANJIV SRIVASTAVA, MEMBER(TECHNICAL) Shri Atul Gupta (Advocate) And Shri Ayush Agarwal (Advocate) for the Appellant (s) Shri Mohd. Altaf (Asstt. Commr.) (A.R.) for the Revenue ORDER PER CORAM : These three appeals are directed against Order-in-Appeal No.277-279/CE/APPL/NOIDA/11 dated 25.11.2011 passed by Commissioner(Appeals), Customs & Central Excise, Noida. By the said Orde....

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....le 7(5) of the Central Excise Rules, 2002, which reads as follows:- "(5) Where the assessee is entitled to a refund consequent to order for final assessment under sub-rule (3), subject to sub-rule (6), there shall be paid an interest on such refund at the rate specified by the Central Government by notification issued under section 11BB of the Act from the first day of the month succeedin....

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....ng and in appeal. The short point for consideration is in respect of Rule 7(5) of the Central Excise Rules, 2002 reproduced above in para No.3. 6. From the plain reading above said Rule it is quite evident that if any amounts are to be refunded as per the order of finalization of provisional assessment, the same should be refunded along with interest from the first day of the month succeeding t....