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    <title>2015 (3) TMI 472 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, granting the appellant interest on the delayed refund from March 1998 to February 2002. The judgment clarified that interest on delayed refunds is applicable under Section 11BB of the Central Excise Act, 1944, even for pre-deposits made during investigations. The decision in Galaxy Entertainment Corpn. Ltd. case set a precedent for granting interest on delayed refunds, ensuring fair treatment for taxpayers in similar situations.</description>
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      <description>The Tribunal allowed the appeal, granting the appellant interest on the delayed refund from March 1998 to February 2002. The judgment clarified that interest on delayed refunds is applicable under Section 11BB of the Central Excise Act, 1944, even for pre-deposits made during investigations. The decision in Galaxy Entertainment Corpn. Ltd. case set a precedent for granting interest on delayed refunds, ensuring fair treatment for taxpayers in similar situations.</description>
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