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    <title>2010 (3) TMI 1266 - GUJARAT HIGH COURT</title>
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    <description>The Tribunal upheld the decision to grant interest on the delayed refund of pre-deposit in a case involving a valuation dispute on imported marble blocks. It ruled that interest liability arises from the Tribunal&#039;s order date, not from the redetermination of value and duty by the adjudicating authority. The appeal by the revenue was dismissed, with no substantial question of law identified.</description>
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      <description>The Tribunal upheld the decision to grant interest on the delayed refund of pre-deposit in a case involving a valuation dispute on imported marble blocks. It ruled that interest liability arises from the Tribunal&#039;s order date, not from the redetermination of value and duty by the adjudicating authority. The appeal by the revenue was dismissed, with no substantial question of law identified.</description>
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