Refund claim initially rejected, later allowed. Duty not passed on. Interest payable after 3 months of exemption order, not from claim date.

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....Appellant filed refund claim which was initially rejected by original authority on grounds of ineligibility for exemption notification. Commissioner (Appeals) remanded matter to verify unjust enrichment after holding appellant eligible for exemption. Original authority determined duty element not passed on. Appellant ineligible for interest from date of original refund claim filing. For periods without show cause notice, refund claims filed later. Appellant eligible for interest on delayed refund payment from date after 3 months of Order-in-Appeal allowing exemption, as per Section 11BB of Central Excise Act.....