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    <title>2020 (2) TMI 602 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the appellant is entitled to claim interest on delayed refunds from the date of deposit till realization at a rate of 12% per annum. The decision denying interest was set aside, and the appeal was allowed in favor of the appellant. The judgment stressed the significance of adhering to legal precedents set by higher courts and ensuring that the appellant receives appropriate compensation for delayed refunds.</description>
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      <description>The Tribunal held that the appellant is entitled to claim interest on delayed refunds from the date of deposit till realization at a rate of 12% per annum. The decision denying interest was set aside, and the appeal was allowed in favor of the appellant. The judgment stressed the significance of adhering to legal precedents set by higher courts and ensuring that the appellant receives appropriate compensation for delayed refunds.</description>
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