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    <title>2006 (7) TMI 415 - CESTAT, NEW DELHI</title>
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    <description>The tribunal dismissed the appeal regarding the claim for interest on Modvat credit availed by the appellant. The tribunal held that since no refund claim was filed by the appellant and there was no order rejecting or allowing the claim under Section 11B(2), the appellant was not eligible for interest under Section 11BB. Consequently, the tribunal found no basis to overturn the initial decision and upheld the rejection of the appellant&#039;s claim for interest.</description>
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      <title>2006 (7) TMI 415 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=118570</link>
      <description>The tribunal dismissed the appeal regarding the claim for interest on Modvat credit availed by the appellant. The tribunal held that since no refund claim was filed by the appellant and there was no order rejecting or allowing the claim under Section 11B(2), the appellant was not eligible for interest under Section 11BB. Consequently, the tribunal found no basis to overturn the initial decision and upheld the rejection of the appellant&#039;s claim for interest.</description>
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      <pubDate>Mon, 24 Jul 2006 00:00:00 +0530</pubDate>
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