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    <title>2010 (10) TMI 249 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision to grant interest on the delayed refund, emphasizing compliance with documentation requirements and entitlement to interest beyond the initial three-month period from the date of the refund application. The judgment relied on legal provisions, regulations, and previous cases to support the conclusion that the respondents were entitled to the interest payment.</description>
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      <description>The Tribunal upheld the decision to grant interest on the delayed refund, emphasizing compliance with documentation requirements and entitlement to interest beyond the initial three-month period from the date of the refund application. The judgment relied on legal provisions, regulations, and previous cases to support the conclusion that the respondents were entitled to the interest payment.</description>
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