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    <title>2010 (3) TMI 464 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the lower authorities&#039; decision denying interest from the date of the Settlement Commission&#039;s order, citing compliance with the prescribed period for refund. It found the lower authorities had appropriately considered the Board&#039;s circular and legal precedents, rejecting the refund claim based on Supreme Court rulings and relevant circulars. The Tribunal emphasized adherence to Supreme Court decisions, particularly referencing the I.T.C. Ltd. case, and concluded that the decisions aligned with established legal positions, ultimately dismissing the appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=77798</link>
      <description>The Tribunal upheld the lower authorities&#039; decision denying interest from the date of the Settlement Commission&#039;s order, citing compliance with the prescribed period for refund. It found the lower authorities had appropriately considered the Board&#039;s circular and legal precedents, rejecting the refund claim based on Supreme Court rulings and relevant circulars. The Tribunal emphasized adherence to Supreme Court decisions, particularly referencing the I.T.C. Ltd. case, and concluded that the decisions aligned with established legal positions, ultimately dismissing the appeals.</description>
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