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    <title>2017 (1) TMI 381 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the CESTAT&#039;s decision, granting interest on delayed refunds to the appellant under Section 11B of the Central Excise Act. The court emphasized compliance with statutory provisions, completeness of refund applications, and application of relevant legal precedents. The Tribunal&#039;s decision was supported by the factual matrix of the case, including dates of refund claims and payments, and aligned with the principles established in the case law of Ranbaxy Laboratories Ltd. The court dismissed the appeal, finding no question of law that warranted a different outcome.</description>
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      <link>https://www.taxtmi.com/caselaws?id=337301</link>
      <description>The High Court upheld the CESTAT&#039;s decision, granting interest on delayed refunds to the appellant under Section 11B of the Central Excise Act. The court emphasized compliance with statutory provisions, completeness of refund applications, and application of relevant legal precedents. The Tribunal&#039;s decision was supported by the factual matrix of the case, including dates of refund claims and payments, and aligned with the principles established in the case law of Ranbaxy Laboratories Ltd. The court dismissed the appeal, finding no question of law that warranted a different outcome.</description>
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