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    <description>The appeal by the Revenue against the allowance of interest on a deposit pending litigation was dismissed. The Adjudicating Authority was directed to disburse interest at 12% per annum within 45 days from the order date. The court reaffirmed that interest is payable on amounts deposited during investigation or pending litigation to successful appellants, following the Division Bench&#039;s decision in Parle Agro (P) Ltd.</description>
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