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    <title>2002 (4) TMI 862 - COMMISSIONER OF CENTRAL EXCISE &amp; CUSTOMS (APPEALS)</title>
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    <description>The Commissioner ruled in favor of both appellants, determining that they were entitled to interest on the delayed payment of refund claims under Section 11BB of the Central Excise Act, 1944. The interest amounts were calculated based on specific periods for each refund claim, aligning with legal provisions mandating interest payment on delayed refunds. The decision emphasized the importance of timely refund processing and interest payment, supported by relevant case law and a Government of India order, ensuring compliance with legal requirements for interest on delayed refunds.</description>
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    <pubDate>Tue, 30 Apr 2002 00:00:00 +0530</pubDate>
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      <description>The Commissioner ruled in favor of both appellants, determining that they were entitled to interest on the delayed payment of refund claims under Section 11BB of the Central Excise Act, 1944. The interest amounts were calculated based on specific periods for each refund claim, aligning with legal provisions mandating interest payment on delayed refunds. The decision emphasized the importance of timely refund processing and interest payment, supported by relevant case law and a Government of India order, ensuring compliance with legal requirements for interest on delayed refunds.</description>
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