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    <title>2023 (8) TMI 353 - DELHI HIGH COURT</title>
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    <description>Interest on delayed excise refunds is payable from the day after the expiry of three months from the date of the refund application where the claim is not processed within that period; this rule follows the binding precedent cited. The revenues contention that interest should run from three months after the appellate order was rejected, and the adjudicating authoritys treatment of a subsequent letter as the application date was found erroneous. Consequently the claim for interest was sustained and the petition allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=441374</link>
      <description>Interest on delayed excise refunds is payable from the day after the expiry of three months from the date of the refund application where the claim is not processed within that period; this rule follows the binding precedent cited. The revenues contention that interest should run from three months after the appellate order was rejected, and the adjudicating authoritys treatment of a subsequent letter as the application date was found erroneous. Consequently the claim for interest was sustained and the petition allowed.</description>
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