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    <title>2023 (10) TMI 888 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that interest on the delayed refund should be calculated from three months after the date of the original refund application, not from the date of the Tribunal&#039;s order. This decision was based on Section 11BB of the Central Excise Act and supported by the Supreme Court&#039;s judgment in Ranbaxy Laboratories Ltd. vs. Union of India. The Tribunal set aside the impugned orders, allowing the appellant&#039;s appeals and entitling them to the interest claimed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=444665</link>
      <description>The Tribunal ruled in favor of the appellant, determining that interest on the delayed refund should be calculated from three months after the date of the original refund application, not from the date of the Tribunal&#039;s order. This decision was based on Section 11BB of the Central Excise Act and supported by the Supreme Court&#039;s judgment in Ranbaxy Laboratories Ltd. vs. Union of India. The Tribunal set aside the impugned orders, allowing the appellant&#039;s appeals and entitling them to the interest claimed.</description>
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