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    <title>2007 (1) TMI 411 - CESTAT, MUMBAI</title>
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    <description>The appeal against the rejection of the refund claim and interest on the refund was deemed not maintainable. The Commissioner (Appeals) upheld the rejection, emphasizing that interest on the refunded amount is only payable after the final settlement of the dispute by the Tribunal. The importance of timely submission of proof of deposit was highlighted, with a direction for a fresh examination of such proof in the future. The decision deferred the consideration of interest payment until the final resolution of the dispute, setting procedural and substantive requirements for claiming interest on refunded amounts.</description>
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    <pubDate>Mon, 29 Jan 2007 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=121125</link>
      <description>The appeal against the rejection of the refund claim and interest on the refund was deemed not maintainable. The Commissioner (Appeals) upheld the rejection, emphasizing that interest on the refunded amount is only payable after the final settlement of the dispute by the Tribunal. The importance of timely submission of proof of deposit was highlighted, with a direction for a fresh examination of such proof in the future. The decision deferred the consideration of interest payment until the final resolution of the dispute, setting procedural and substantive requirements for claiming interest on refunded amounts.</description>
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