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    <title>2007 (11) TMI 197 - CESTAT, BANGALORE</title>
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    <description>An assessee&#039;s claim for refund of an extra duty deposit and pre-deposit made under an earlier CESTAT order was held to be payable as consequential relief. The refund was required to be processed within a reasonable time after finalisation of the matter, and departmental authorities were expected to comply promptly with refund directions in line with Board circulars. Continued non-processing of the claim and insistence on unnecessary fresh filings did not justify withholding the refund after the assessment disputes were concluded. Interest was also payable for the delay in grant of refund in accordance with law.</description>
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    <pubDate>Fri, 16 Nov 2007 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=3970</link>
      <description>An assessee&#039;s claim for refund of an extra duty deposit and pre-deposit made under an earlier CESTAT order was held to be payable as consequential relief. The refund was required to be processed within a reasonable time after finalisation of the matter, and departmental authorities were expected to comply promptly with refund directions in line with Board circulars. Continued non-processing of the claim and insistence on unnecessary fresh filings did not justify withholding the refund after the assessment disputes were concluded. Interest was also payable for the delay in grant of refund in accordance with law.</description>
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      <pubDate>Fri, 16 Nov 2007 00:00:00 +0530</pubDate>
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