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    <title>2004 (6) TMI 446 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai upheld the decision regarding the calculation of interest on a delayed refund claim sanctioning. The Tribunal affirmed that interest accrues from a specific period after the refund claim is generated through the Commissioner (A)&#039;s order, rejecting the Revenue&#039;s argument that interest should accrue from an earlier date based on the claim submission date. The appeal by the Revenue challenging the grant of interest to the Respondent for the delay in refund claim sanctioning was dismissed.</description>
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    <pubDate>Tue, 29 Jun 2004 00:00:00 +0530</pubDate>
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      <title>2004 (6) TMI 446 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=112324</link>
      <description>The Appellate Tribunal CESTAT, Mumbai upheld the decision regarding the calculation of interest on a delayed refund claim sanctioning. The Tribunal affirmed that interest accrues from a specific period after the refund claim is generated through the Commissioner (A)&#039;s order, rejecting the Revenue&#039;s argument that interest should accrue from an earlier date based on the claim submission date. The appeal by the Revenue challenging the grant of interest to the Respondent for the delay in refund claim sanctioning was dismissed.</description>
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      <pubDate>Tue, 29 Jun 2004 00:00:00 +0530</pubDate>
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