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    <title>2014 (10) TMI 268 - KERALA HIGH COURT</title>
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    <description>The High Court allowed the appeal in part, holding that the respondent was entitled to interest on the refund from a specific date until the actual refund date. The court emphasized the distinction between refund based on an appellate judgment and a pre-deposit, highlighting the timely refund application following the Supreme Court&#039;s decision and the department&#039;s obligation to promptly grant the refund after the judgment. The court ordered the department to pay interest on the refund based on the binding Supreme Court judgment.</description>
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    <pubDate>Thu, 23 Feb 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=252134</link>
      <description>The High Court allowed the appeal in part, holding that the respondent was entitled to interest on the refund from a specific date until the actual refund date. The court emphasized the distinction between refund based on an appellate judgment and a pre-deposit, highlighting the timely refund application following the Supreme Court&#039;s decision and the department&#039;s obligation to promptly grant the refund after the judgment. The court ordered the department to pay interest on the refund based on the binding Supreme Court judgment.</description>
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      <pubDate>Thu, 23 Feb 2012 00:00:00 +0530</pubDate>
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