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    <title>2006 (10) TMI 101 - CESTAT, MUMBAI</title>
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    <description>The Tribunal dismissed the Department&#039;s appeal, upholding the Commissioner (Appeals) decision to grant interest on the refund amount from three months after the refund application date. The judgment provides clarity on the interpretation of Section 11BB and the calculation of interest on delayed refund claims. The decision was pronounced on 5-10-2006, concluding the second round of litigation regarding interest payable on the refund, and establishing the legal basis for interest calculation on delayed refund claims under Section 11BB.</description>
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      <title>2006 (10) TMI 101 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=4681</link>
      <description>The Tribunal dismissed the Department&#039;s appeal, upholding the Commissioner (Appeals) decision to grant interest on the refund amount from three months after the refund application date. The judgment provides clarity on the interpretation of Section 11BB and the calculation of interest on delayed refund claims. The decision was pronounced on 5-10-2006, concluding the second round of litigation regarding interest payable on the refund, and establishing the legal basis for interest calculation on delayed refund claims under Section 11BB.</description>
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