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    <title>2013 (1) TMI 243 - CESTAT Ahmedabad</title>
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    <description>The Tribunal allowed the appeal, setting aside the orders rejecting the interest claim of the appellant. It held that the appellant was eligible for interest on delayed refunds from three months of filing the refund claim until its sanctioning. The judgment emphasized the importance of proper verification, accurate record-keeping, and the correct application of statutory provisions in refund cases related to the export of goods.</description>
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      <description>The Tribunal allowed the appeal, setting aside the orders rejecting the interest claim of the appellant. It held that the appellant was eligible for interest on delayed refunds from three months of filing the refund claim until its sanctioning. The judgment emphasized the importance of proper verification, accurate record-keeping, and the correct application of statutory provisions in refund cases related to the export of goods.</description>
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