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    <title>Appellants Entitled to Interest on Customs Refund Due to Delay Beyond Three Months After Provisional Assessment Finalization.</title>
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    <description>Clim of interest on Refund - period of limitatiaon - refund arose on account of finalization of provisional assessment - As the refund is not sanctioned within 3 months from the said date, the appellants are also eligible for interest till the date of refund - AT</description>
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