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    <title>2022 (5) TMI 795 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellant is entitled to a refund claim of the amount deposited during the investigation, along with interest at 12% from the date of deposit. This decision was based on the finding that deposits made under protest during investigations are eligible for refunds, as established in a previous Bangalore Bench decision. The Tribunal clarified that the refund pertained to the revenue deposit, not duty, and endorsed the findings of previous cases regarding interest rates and refund provisions. The appellant&#039;s miscellaneous application was allowed following this clarification in the final order.</description>
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    <pubDate>Fri, 06 May 2022 00:00:00 +0530</pubDate>
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      <title>2022 (5) TMI 795 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=422535</link>
      <description>The Tribunal held that the appellant is entitled to a refund claim of the amount deposited during the investigation, along with interest at 12% from the date of deposit. This decision was based on the finding that deposits made under protest during investigations are eligible for refunds, as established in a previous Bangalore Bench decision. The Tribunal clarified that the refund pertained to the revenue deposit, not duty, and endorsed the findings of previous cases regarding interest rates and refund provisions. The appellant&#039;s miscellaneous application was allowed following this clarification in the final order.</description>
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      <pubDate>Fri, 06 May 2022 00:00:00 +0530</pubDate>
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