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    <title>2006 (10) TMI 331 - CESTAT, BANGALORE</title>
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    <description>The appeal was filed against the OIA passed by the Commissioner of Customs &amp;amp; Central Excise regarding the excisability of Cable Jointing Kits. The Andhra Pradesh High Court ruled that no duty is payable on these kits, leading to a refund claim by the appellant. After the High Court&#039;s decision, a refund of Rs. 2,35,36,913/- was sanctioned to the appellant, but a dispute arose regarding interest payment. The Tribunal allowed the appeal, granting the appellant the claimed interest amount from 6-8-1998 to 30-4-2004, in line with the High Court&#039;s order and relevant case-laws.</description>
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    <pubDate>Wed, 18 Oct 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=120308</link>
      <description>The appeal was filed against the OIA passed by the Commissioner of Customs &amp;amp; Central Excise regarding the excisability of Cable Jointing Kits. The Andhra Pradesh High Court ruled that no duty is payable on these kits, leading to a refund claim by the appellant. After the High Court&#039;s decision, a refund of Rs. 2,35,36,913/- was sanctioned to the appellant, but a dispute arose regarding interest payment. The Tribunal allowed the appeal, granting the appellant the claimed interest amount from 6-8-1998 to 30-4-2004, in line with the High Court&#039;s order and relevant case-laws.</description>
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