CESTAT grants Rs. 11,87,317 refund with interest in a case involving refund claim. Officers acted in good faith.

The Appellate Tribunal CESTAT, New Delhi, granted a refund of Rs. 11,87,317/- with interest to the applicant in a case involving a refund claim. The Tribunal dismissed the Misc. Application as the officers had acted in good faith based on legal advice.

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The Appellate Tribunal CESTAT, New Delhi, in a case involving a refund claim, found that the department had acted on legal advice in not considering the claim initially. Once the correct position was clarified, the applicant was granted a refund of Rs. 11,87,317/- with interest. The Tribunal dismissed the Misc. Application as the officers had acted in good faith based on legal advice.

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