Interest on Delayed Refund of Cenvat Credit Denied: Section 11BB Not Applicable u/r 5 of Cenvat Credit Rules.

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....Right to claim interest of delayed sanction of Refund of unutilised Cenvat Credit - Applicability of Section 11BB where refund is granted under Rule 5 of Cenvat Credit Rules r.w.s 11B of central excise - Interest not provided for - requested rejected.....