Central Excise - Area Based Exemption - Interest on delayed payment of refund - Whether the appellants are entitled for interest on the refund sanctioned to them by the Department consequential to the orders passed by the Tribunal following the decision of Hon’ble Apex Court in the case of SRD Nutrients – HELD – consequent to the passing of judgment by the Hon’ble Supreme Court in the case of M/s Unicorn Industries, the Department raised demands on the refunds already granted to various assessees – the Hon’ble High Court of Jammu & Kashmir in the case of Narbada Industrial Bari Brahmana, held that the change of opinion of the Court in a subsequent matter of another party would not give any leverage to the appellants to re-open the decision which has attained finality - the ratio of the above judgment is equally applicable to the Department and the assessees. Either way, it would amount to opening up of a pandoras box as held by the Hon’ble High Court - If the Department is barred from raising demands for the refunds already granted, the appellants also cannot seek interest on the refunds already granted - the mechanism of refund has been put in place in order to operationalize the exemption contained in the notifications and to the extent, refunds arising out of Notifications No.56/2002 and No. 57/2002 cannot be considered to be refunds under Section 11B of the Central Excise Act, 1944 - the appellants have not made out any case for grant of interest - the appeals are rejected

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