2005 (7) TMI 596

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..... A very short point is involved in the present appeal of the revenue against the order of the Commissioner (Appeals), vide which he has granted interest on the refund amount in terms of the provisions of Section 11BB by following the Board s Circular No. 670/61/2002-CX dated 1-10-2002. 2. The revenue s contention is that since the application was filed before the provisions of Section 11BB were .....

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