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    <description>The Tribunal allowed the appeal, directing the Revenue to pay interest to the Appellant under Section 11BB within two months. The decision was based on the interpretation of the Exemption Notification, the applicability of Section 11BB, and judicial precedents set by the Hon&#039;ble Gauhati High Court.</description>
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      <description>The Tribunal allowed the appeal, directing the Revenue to pay interest to the Appellant under Section 11BB within two months. The decision was based on the interpretation of the Exemption Notification, the applicability of Section 11BB, and judicial precedents set by the Hon&#039;ble Gauhati High Court.</description>
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