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    <title>2019 (3) TMI 153 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the Department was liable to pay interest under Section 11BB of the Central Excise Act on the sanctioned refund amount, as the refund order exceeded three months from the original claim date. The Tribunal emphasized that interest becomes payable once the refund order is made, without requiring a specific directive. Therefore, the Tribunal set aside the Department&#039;s denial of interest during the review and allowed the appeal, ruling in favor of the appellant for interest on the refund amount.</description>
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      <title>2019 (3) TMI 153 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=376132</link>
      <description>The Tribunal held that the Department was liable to pay interest under Section 11BB of the Central Excise Act on the sanctioned refund amount, as the refund order exceeded three months from the original claim date. The Tribunal emphasized that interest becomes payable once the refund order is made, without requiring a specific directive. Therefore, the Tribunal set aside the Department&#039;s denial of interest during the review and allowed the appeal, ruling in favor of the appellant for interest on the refund amount.</description>
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      <pubDate>Thu, 31 Jan 2019 00:00:00 +0530</pubDate>
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