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    <title>2014 (12) TMI 443 - MADRAS HIGH COURT</title>
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    <description>The Court upheld the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s decision to award interest from the date of the application for refund of excess customs duty, in accordance with Section 27(A) of the Customs Act, 1962. The Civil Miscellaneous Appeal challenging this decision was dismissed, with the Court emphasizing that interest should be granted from the application date itself, contrary to the appellant&#039;s argument for interest only after three months from the application date.</description>
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      <description>The Court upheld the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s decision to award interest from the date of the application for refund of excess customs duty, in accordance with Section 27(A) of the Customs Act, 1962. The Civil Miscellaneous Appeal challenging this decision was dismissed, with the Court emphasizing that interest should be granted from the application date itself, contrary to the appellant&#039;s argument for interest only after three months from the application date.</description>
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