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    <title>2017 (11) TMI 937 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the Appellant, allowing interest under Section 11BB of CEA, 1944 on delayed refunds. The decision was based on the Supreme Court&#039;s interpretation that interest becomes payable if the claimed amount is not refunded within three months from the application date. The Tribunal set aside the previous order and granted the Appeal with consequential relief in accordance with the law.</description>
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      <description>The Tribunal ruled in favor of the Appellant, allowing interest under Section 11BB of CEA, 1944 on delayed refunds. The decision was based on the Supreme Court&#039;s interpretation that interest becomes payable if the claimed amount is not refunded within three months from the application date. The Tribunal set aside the previous order and granted the Appeal with consequential relief in accordance with the law.</description>
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