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    <title>2007 (11) TMI 33 - CESTAT, BANGALORE</title>
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    <description>Interest was not payable on a service tax refund where the refund arose from an earlier Tribunal order and the department sanctioned payment within three months of receiving that order. The Tribunal noted that the refund followed the appellate order dated 30-11-2006, was processed promptly, and there was no strong basis to award interest in these circumstances. The departmental action was also consistent with the Board circular governing such refunds, so no interest liability attached to the refunded amount.</description>
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      <link>https://www.taxtmi.com/caselaws?id=2914</link>
      <description>Interest was not payable on a service tax refund where the refund arose from an earlier Tribunal order and the department sanctioned payment within three months of receiving that order. The Tribunal noted that the refund followed the appellate order dated 30-11-2006, was processed promptly, and there was no strong basis to award interest in these circumstances. The departmental action was also consistent with the Board circular governing such refunds, so no interest liability attached to the refunded amount.</description>
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      <pubDate>Mon, 12 Nov 2007 00:00:00 +0530</pubDate>
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