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    <title>2022 (3) TMI 1216 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeal for the appellant to receive the interest owed to him under Section 11BB of the Central Excise Act. The rejection of the refund claim was deemed unjustified as the appellant&#039;s case fell within the time limit specified under the Act, and the unjust enrichment argument was found inapplicable. The Tribunal emphasized the importance of complying with legal provisions and following directions of higher appellate authorities to ensure justice and fairness in legal proceedings.</description>
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      <description>The Tribunal set aside the impugned order and allowed the appeal for the appellant to receive the interest owed to him under Section 11BB of the Central Excise Act. The rejection of the refund claim was deemed unjustified as the appellant&#039;s case fell within the time limit specified under the Act, and the unjust enrichment argument was found inapplicable. The Tribunal emphasized the importance of complying with legal provisions and following directions of higher appellate authorities to ensure justice and fairness in legal proceedings.</description>
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