2007 (2) TMI 431

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..... S.N. Chakraborty, Consultants, for the Appellant. Shri P.K. Das, JDR, for the Respondent. [Order]. - Heard both sides. 2. The appellants paid interest @ 24% on account of delayed payment of Excise Duty by debiting their PLA account. Subsequently, they realized that they should have paid interest only @ 13% as required by law. Hence they applied for refund of the excess interest amount p .....

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