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    <title>2020 (7) TMI 290 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT New Delhi held that the appellant was entitled to interest on a delayed refund from the date of filing the appeal until the date of refund grant. The Tribunal referenced CBEC Instructions on the refund process, stating that a simple letter with a copy of the order-in-appeal was sufficient for refund application. The Adjudicating Authority&#039;s refusal to grant interest was deemed interference in justice delivery, leading to directions for compliance with the Tribunal&#039;s order and potential contempt of court proceedings against the Assistant Commissioner if not followed.</description>
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      <description>The Appellate Tribunal CESTAT New Delhi held that the appellant was entitled to interest on a delayed refund from the date of filing the appeal until the date of refund grant. The Tribunal referenced CBEC Instructions on the refund process, stating that a simple letter with a copy of the order-in-appeal was sufficient for refund application. The Adjudicating Authority&#039;s refusal to grant interest was deemed interference in justice delivery, leading to directions for compliance with the Tribunal&#039;s order and potential contempt of court proceedings against the Assistant Commissioner if not followed.</description>
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