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    <title>2014 (11) TMI 961 - GOVERNMENT OF INDIA</title>
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    <description>The court upheld the Commissioner (Appeals)&#039; decisions, confirming the validity of the rebate claims under the Compounded Levy Scheme and granting the assessee interest on delayed payment. The department&#039;s appeals were dismissed, with the court emphasizing compliance with procedural requirements and the entitlement to interest from three months after the original refund application date, as per Section 11BB of the Central Excise Act.</description>
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      <link>https://www.taxtmi.com/caselaws?id=253644</link>
      <description>The court upheld the Commissioner (Appeals)&#039; decisions, confirming the validity of the rebate claims under the Compounded Levy Scheme and granting the assessee interest on delayed payment. The department&#039;s appeals were dismissed, with the court emphasizing compliance with procedural requirements and the entitlement to interest from three months after the original refund application date, as per Section 11BB of the Central Excise Act.</description>
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