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    <title>2017 (12) TMI 323 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal, ruling that interest cannot be granted from the date of deposit made in accordance with the High Court&#039;s order. The decision was based on the legal provisions of the Central Excise Act, emphasizing the requirement for an order of refund under Section 11B(2) before interest becomes payable. The Tribunal highlighted its role as not that of a court of equity and must adhere to the legal framework, citing relevant legal precedents to support the decision and stressing the importance of following statutory procedures in refund cases.</description>
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      <description>The Tribunal dismissed the appeal, ruling that interest cannot be granted from the date of deposit made in accordance with the High Court&#039;s order. The decision was based on the legal provisions of the Central Excise Act, emphasizing the requirement for an order of refund under Section 11B(2) before interest becomes payable. The Tribunal highlighted its role as not that of a court of equity and must adhere to the legal framework, citing relevant legal precedents to support the decision and stressing the importance of following statutory procedures in refund cases.</description>
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