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    <title>2020 (2) TMI 752 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the decision of the First Appellate Authority, ruling that interest is payable on refunds granted under the exemption notification, as per the settled legal position established by the judgments of the Hon&#039;ble High Court of Gauhati. The impugned Order granting interest on the refunds was upheld, and the appeal filed by the Revenue was rejected.</description>
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      <description>The Tribunal upheld the decision of the First Appellate Authority, ruling that interest is payable on refunds granted under the exemption notification, as per the settled legal position established by the judgments of the Hon&#039;ble High Court of Gauhati. The impugned Order granting interest on the refunds was upheld, and the appeal filed by the Revenue was rejected.</description>
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