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    <title>2010 (2) TMI 445 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision in favor of the appellant, ruling that interest was payable by the lower authorities for the period exceeding three months from the refund claim filing date. The Tribunal found no reason to interfere with the order, considering the factual matrix of the case and the correct application of Section 11BB. The appeal by the appellant was rejected, affirming the decision of the Commissioner (Appeals).</description>
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      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision in favor of the appellant, ruling that interest was payable by the lower authorities for the period exceeding three months from the refund claim filing date. The Tribunal found no reason to interfere with the order, considering the factual matrix of the case and the correct application of Section 11BB. The appeal by the appellant was rejected, affirming the decision of the Commissioner (Appeals).</description>
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