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    <title>2021 (9) TMI 270 - GAUHATI HIGH COURT</title>
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    <description>The High Court upheld the order directing the Revenue to pay interest on delayed refunds under the Central Excise Act, emphasizing the applicability of Section 11 BB and the obligation to pay interest. The writ appeal filed by the Union of India was dismissed as withdrawn, with the condition that payment must be made within three months, subject to the outcome of a pending SLP before the Apex Court. The decision reflected a cautious approach to ensure compliance with the Single Judge&#039;s order and recognized the relevance of a Division Bench judgment in resolving the dispute over interest on delayed refunds.</description>
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