Interest granted for delay in refund claim due to deemed complete application. Appeal modified lower decision.

The Tribunal granted interest for delay in sanctioning a refund claim from 18-2-97, as the refund application was deemed complete on 18-11-96. The Departmental Appeal was allowed, modifying the lower Appellate Authority's decision.

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The dispute was about the delay in sanctioning a refund claim. The lower Appellate Authority allowed interest for the delay from 17-10-96 to 31-8-97. The jurisdictional Commissioner appealed, stating that the refund application was complete only on 18-11-96. The Tribunal agreed, and interest was granted from 18-2-97. The Departmental Appeal was allowed, modifying the lower Appellate Authority's order.

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