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    <title>2017 (6) TMI 105 - CESTAT CHANDIGARH</title>
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    <description>The tribunal held that no application is required to claim interest on delayed refund under Section 11BB of the Central Excise Act, setting aside the impugned orders and allowing the appeals with consequential relief. The decision was based on legal precedents emphasizing the automatic nature of interest payment after a refund delay of over three months, as clarified by the Supreme Court and supported by a High Court judgment.</description>
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      <description>The tribunal held that no application is required to claim interest on delayed refund under Section 11BB of the Central Excise Act, setting aside the impugned orders and allowing the appeals with consequential relief. The decision was based on legal precedents emphasizing the automatic nature of interest payment after a refund delay of over three months, as clarified by the Supreme Court and supported by a High Court judgment.</description>
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