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    <title>2000 (8) TMI 761 - CEGAT,  KOLKATA</title>
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    <description>The Tribunal ordered the Revenue to grant a refund of Rs. 1,10,000 to the applicant firm, along with interest at a rate of 12% per annum due to the delayed implementation of the Tribunal&#039;s Order. The Revenue&#039;s failure to promptly comply with the Tribunal&#039;s directives led to criticism for causing unnecessary delays and additional interest payments. The Tribunal emphasized the importance of timely refund disbursement and adherence to legal timelines, ultimately ruling in favor of the applicants and highlighting the need for responsible and prompt action by the Revenue.</description>
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