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    <title>2005 (5) TMI 415 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled that the respondents were not entitled to claim interest on a refund amount as the payment was made within three months of approval by the Assistant Commissioner. The Tribunal rejected the respondents&#039; demand for interest, stating that interest can only be claimed if payment is delayed beyond three months of approval. The decision overturned the Commissioner (Appeals) ruling, emphasizing the significance of timely payments to avoid interest claims on delayed refunds.</description>
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      <link>https://www.taxtmi.com/caselaws?id=115464</link>
      <description>The Tribunal ruled that the respondents were not entitled to claim interest on a refund amount as the payment was made within three months of approval by the Assistant Commissioner. The Tribunal rejected the respondents&#039; demand for interest, stating that interest can only be claimed if payment is delayed beyond three months of approval. The decision overturned the Commissioner (Appeals) ruling, emphasizing the significance of timely payments to avoid interest claims on delayed refunds.</description>
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