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    <title>1999 (9) TMI 450 - CEGAT, MADRAS</title>
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    <description>The Tribunal held that the refund amount with interest, as ordered by the Hon&#039;ble Supreme Court, should be paid to the appellants without invoking Section 11B. The judgment clarified that when a court order for refund becomes final before the enactment of amended Section 11B, the refund should be made available to the appellants without delay. The decision emphasized the importance of honoring court orders and preventing unjust enrichment in refund claims.</description>
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      <title>1999 (9) TMI 450 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=94453</link>
      <description>The Tribunal held that the refund amount with interest, as ordered by the Hon&#039;ble Supreme Court, should be paid to the appellants without invoking Section 11B. The judgment clarified that when a court order for refund becomes final before the enactment of amended Section 11B, the refund should be made available to the appellants without delay. The decision emphasized the importance of honoring court orders and preventing unjust enrichment in refund claims.</description>
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