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2010 (5) TMI 429 - AT - CustomsInterest on delayed refund – Amount claimed as refund deposited during investigation - matter was sub-judice before the Court - appellant is not entitled for refund claim is not acceptable in terms of the Board Circular dated 8-12-2004 - Revenue has to refund the amount deposited by the appellant during the course of investigation - which the department has failed to do - appellant is entitled for interest after three till the date of its realization - appeal is disposed of
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