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    <title>2023 (2) TMI 69 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal found that the appellant, who had filed a refund application on 13.06.2011, was entitled to interest on the refund as per Section 11BB of the Central Excise Act, 1944. Despite the initial rejection of the refund application, the Tribunal later allowed it through an order dated 07.10.2021. The Commissioner (Appeals) had denied the interest claim, but the Tribunal disagreed, citing the Supreme Court&#039;s ruling in M/s. Ranbaxy Laboratory Ltd. The impugned order was set aside, and the appellant&#039;s appeal was granted, affirming their entitlement to interest on the sanctioned refund.</description>
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      <title>2023 (2) TMI 69 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=433554</link>
      <description>The Tribunal found that the appellant, who had filed a refund application on 13.06.2011, was entitled to interest on the refund as per Section 11BB of the Central Excise Act, 1944. Despite the initial rejection of the refund application, the Tribunal later allowed it through an order dated 07.10.2021. The Commissioner (Appeals) had denied the interest claim, but the Tribunal disagreed, citing the Supreme Court&#039;s ruling in M/s. Ranbaxy Laboratory Ltd. The impugned order was set aside, and the appellant&#039;s appeal was granted, affirming their entitlement to interest on the sanctioned refund.</description>
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