Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Interest on delayed refund - Section 11BB of the Central Excise Act - the definition of 'debt' under the Interest Act, covered the present event also - appellant is entitled to interest @ 6% per annum
Interest on delayed refund - Section 11BB of the Central Excise Act - the definition of 'debt' under the Interest Act, covered the present event also - appellant is entitled to interest @ 6% per annum
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