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    <title>2021 (4) TMI 1067 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the interest rate of 6% per annum as specified in Notification No. 24/2014, rejecting the appellant&#039;s plea for a higher rate based on older notifications and case laws. The decision emphasized the importance of adhering to the current notification in determining the applicable interest rate for refund claims under the Central Excise Act.</description>
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