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    <title>2023 (5) TMI 1188 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT Chandigarh allowed the appeal, directing the original authority to compute and pay interest on delayed payment of refund under Section 11BB of the Act. The appellant, a manufacturing entity, filed a refund claim on 28.10.2010, sanctioned on 31.08.2020 without interest. The Tribunal found the appellant entitled to interest from 27.01.2011 until the credit date at a rate of 6%.</description>
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      <description>The Appellate Tribunal CESTAT Chandigarh allowed the appeal, directing the original authority to compute and pay interest on delayed payment of refund under Section 11BB of the Act. The appellant, a manufacturing entity, filed a refund claim on 28.10.2010, sanctioned on 31.08.2020 without interest. The Tribunal found the appellant entitled to interest from 27.01.2011 until the credit date at a rate of 6%.</description>
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