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    <title>2022 (10) TMI 880 - KERALA HIGH COURT</title>
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    <description>The CESTAT granted the appellant&#039;s refund of service tax after a series of legal proceedings challenging the rejection as time-barred. The issue of interest on the refunded amount was contentious, with the initial denial overturned by CESTAT, awarding interest from the date of the first appeal. The judgment emphasized compliance with statutory provisions under the Central Excise Act, ultimately resulting in the successful claim for both the refund and interest on the service tax amount.</description>
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      <description>The CESTAT granted the appellant&#039;s refund of service tax after a series of legal proceedings challenging the rejection as time-barred. The issue of interest on the refunded amount was contentious, with the initial denial overturned by CESTAT, awarding interest from the date of the first appeal. The judgment emphasized compliance with statutory provisions under the Central Excise Act, ultimately resulting in the successful claim for both the refund and interest on the service tax amount.</description>
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