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    <title>2021 (11) TMI 868 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, directing the Adjudicating Authority to grant interest at 12% per annum from the date of deposit till the refund within 45 days, emphasizing the correct application of Section 35FF for interest calculation, not Section 11BB as contended by the Revenue. The judgment clarifies the need for interest from the date of deposit till the date of refund without discrimination, aligning with precedent and statutory provisions, ensuring fair treatment and consistency in interest payments for successful appeal cases against demand orders.</description>
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      <description>The Tribunal allowed the appeal, directing the Adjudicating Authority to grant interest at 12% per annum from the date of deposit till the refund within 45 days, emphasizing the correct application of Section 35FF for interest calculation, not Section 11BB as contended by the Revenue. The judgment clarifies the need for interest from the date of deposit till the date of refund without discrimination, aligning with precedent and statutory provisions, ensuring fair treatment and consistency in interest payments for successful appeal cases against demand orders.</description>
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