1999 (4) TMI 90

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....hri Rajesh Kumar, learned Counsel for the petitioner and Shri Ajit Kumar Singh, learned Counsel appearing for the Union of India. 2.By this petition, the petitioner claims payment of interest on the amount of refund under the provisions of Section 11BB of the Central Excise Act, 1944 (hereinafter called as the Act). 3.The case of the petitioner is that by the order of the Tribunal the petiti....

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....11BB is totally erroneous and is not in consonance with the provisions of explanation to Section 11BB of the Act which provides that where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal or any Court against an order of the Assistant Commissioner of Central Excise, under sub-section (2) of Section 11B, the order passed by the Commissioner (Appeals), Appellate Tribunal....