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    <title>2017 (5) TMI 615 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by M/s Rewa Fan Industries, holding that the appellant was entitled to interest on the delayed refund of the pre-deposit. The decision aligned with CBEC circulars and judicial interpretations, emphasizing prompt refund of pre-deposits upon appeal success or remand. The Tribunal set aside the impugned order, granting consequential relief to the appellant in accordance with legal principles discussed, including the obligation to return pre-deposits within three months of appeal disposal in the assessee&#039;s favor.</description>
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      <title>2017 (5) TMI 615 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=342877</link>
      <description>The Tribunal allowed the appeal by M/s Rewa Fan Industries, holding that the appellant was entitled to interest on the delayed refund of the pre-deposit. The decision aligned with CBEC circulars and judicial interpretations, emphasizing prompt refund of pre-deposits upon appeal success or remand. The Tribunal set aside the impugned order, granting consequential relief to the appellant in accordance with legal principles discussed, including the obligation to return pre-deposits within three months of appeal disposal in the assessee&#039;s favor.</description>
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