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    <title>2001 (1) TMI 584 - CEGAT, NEW DELHI</title>
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    <description>The judgment upheld the disallowance of interest on the refund amount by the Commissioner (Appeals) due to timely processing of the refund claim within the legal timeframe. The appellants were deemed legally estopped from claiming interest by not challenging the initial rejection by the Assistant Commissioner.</description>
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      <description>The judgment upheld the disallowance of interest on the refund amount by the Commissioner (Appeals) due to timely processing of the refund claim within the legal timeframe. The appellants were deemed legally estopped from claiming interest by not challenging the initial rejection by the Assistant Commissioner.</description>
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