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    <title>2018 (4) TMI 478 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeals concerning the denial of interest on delayed payment refund claims. The appellant, engaged in exporting services, argued that interest should be granted based on judicial precedents and equating CENVAT credit to duty payment. Citing relevant cases and circulars, the appellant&#039;s counsel contended that Section 11B and 11BB of the Central Excise Act applied to refund claims under CENVAT Credit Rules. The Tribunal found merit in the appellant&#039;s arguments, considering established legal positions, and set aside the impugned order, granting the appeals.</description>
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      <title>2018 (4) TMI 478 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=358367</link>
      <description>The Tribunal allowed the appellant&#039;s appeals concerning the denial of interest on delayed payment refund claims. The appellant, engaged in exporting services, argued that interest should be granted based on judicial precedents and equating CENVAT credit to duty payment. Citing relevant cases and circulars, the appellant&#039;s counsel contended that Section 11B and 11BB of the Central Excise Act applied to refund claims under CENVAT Credit Rules. The Tribunal found merit in the appellant&#039;s arguments, considering established legal positions, and set aside the impugned order, granting the appeals.</description>
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      <pubDate>Tue, 20 Feb 2018 00:00:00 +0530</pubDate>
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