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    <title>2014 (3) TMI 158 - CESTAT MUMBAI</title>
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    <description>The court directed the adjudicating authority to pay interest to the appellant on delayed refunds under Section 11B(1) of the Central Excise Act, 1944, following the precedent set in the Ranbaxy Laboratories Ltd. case. The authority was instructed to comply within 30 days, settling the matter in favor of the appellant regarding the entitlement to interest on delayed refunds.</description>
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