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    <title>2018 (11) TMI 20 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the Department was liable to pay interest on a refund claim under Section 11BB of the Central Excise Act. The Tribunal emphasized that interest becomes payable if the refund is not made within three months of the application, rejecting the Department&#039;s argument that interest should be calculated from a later application date. The order was set aside, and the appeal was allowed, affirming the Department&#039;s liability to pay interest from the initial application date.</description>
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      <title>2018 (11) TMI 20 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=369677</link>
      <description>The Tribunal held that the Department was liable to pay interest on a refund claim under Section 11BB of the Central Excise Act. The Tribunal emphasized that interest becomes payable if the refund is not made within three months of the application, rejecting the Department&#039;s argument that interest should be calculated from a later application date. The order was set aside, and the appeal was allowed, affirming the Department&#039;s liability to pay interest from the initial application date.</description>
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      <pubDate>Wed, 26 Sep 2018 00:00:00 +0530</pubDate>
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