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    <title>2016 (11) TMI 472 - CESTAT BANGALORE</title>
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    <description>The appellant, engaged in manufacturing electronic goods, faced a demand for duty payment of Rs. 22,21,477 by the audit party, which was paid under protest. The Commissioner (A) rejected the refund appeal, leading to an appeal before CESTAT, Bangalore. CESTAT set aside the Order-in-Appeal, partially granting the refund. The Asst. Commissioner further sanctioned a refund, but the appellant appealed again. The Judicial Member allowed the appeal, directing the payment of interest on the refund amount, citing relevant legal provisions and judicial decisions in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=334454</link>
      <description>The appellant, engaged in manufacturing electronic goods, faced a demand for duty payment of Rs. 22,21,477 by the audit party, which was paid under protest. The Commissioner (A) rejected the refund appeal, leading to an appeal before CESTAT, Bangalore. CESTAT set aside the Order-in-Appeal, partially granting the refund. The Asst. Commissioner further sanctioned a refund, but the appellant appealed again. The Judicial Member allowed the appeal, directing the payment of interest on the refund amount, citing relevant legal provisions and judicial decisions in favor of the appellant.</description>
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