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    <title>2005 (12) TMI 478 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEAL</title>
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    <description>The Tribunal held that interest on the refund of a pre-deposit is not payable from the date of its order if the refund is granted within three months of the application, in accordance with Section 11BB of the Central Excise Act, 1944. The Tribunal also ruled that adjusting outstanding dues against the refund of the pre-deposit while the orders confirming the demands were under appeal was impermissible. The Tribunal set aside the order and directed the refund of the balance amount adjusted against outstanding dues, along with interest, in line with legal principles and precedents.</description>
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      <description>The Tribunal held that interest on the refund of a pre-deposit is not payable from the date of its order if the refund is granted within three months of the application, in accordance with Section 11BB of the Central Excise Act, 1944. The Tribunal also ruled that adjusting outstanding dues against the refund of the pre-deposit while the orders confirming the demands were under appeal was impermissible. The Tribunal set aside the order and directed the refund of the balance amount adjusted against outstanding dues, along with interest, in line with legal principles and precedents.</description>
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