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    <title>2022 (11) TMI 2 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled that the Commissioner (Appeals) erred in determining 29.01.2020 as the relevant date for calculating interest on delayed refunds under Section 11BB of the Central Excise Act, 1944. The Tribunal held that interest should be calculated from three months after the original refund application dates: 30.03.2017, 20.06.2017, 31.07.2017, and 28.08.2017. The decision was modified to reflect this interpretation, and the appeal was allowed to the extent of correcting the interest calculation dates.</description>
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      <title>2022 (11) TMI 2 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=429578</link>
      <description>The Tribunal ruled that the Commissioner (Appeals) erred in determining 29.01.2020 as the relevant date for calculating interest on delayed refunds under Section 11BB of the Central Excise Act, 1944. The Tribunal held that interest should be calculated from three months after the original refund application dates: 30.03.2017, 20.06.2017, 31.07.2017, and 28.08.2017. The decision was modified to reflect this interpretation, and the appeal was allowed to the extent of correcting the interest calculation dates.</description>
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      <pubDate>Thu, 20 Oct 2022 00:00:00 +0530</pubDate>
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