2005 (7) TMI 433

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..... pondent. [Order per : S.S. Sekhon, Member (T)]. Revenue is in appeal. 2. After hearing both sides and considering the issue, it is found : (a) Commissioner of Central Excise (Appeals), vide an order dated 16-3-2001, granted refund on an appeal preferred by the Respondents herein. (b) Refund amounts were paid. However, the claim on payment of interest under Section 11BB was .....

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..... the Larger Bench. We find no grounds to deny the claim of interest on the grounds as raised in this appeal and made out by the ld. DR as the issue on merits is settled by the Bench and the Apex Court and Section 11BB mandates payment interest on delayed refunds. Ethics have almost no role to play in taxation matters. Social justice needs is another issue. When interest on tax due from a citizen is .....

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