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    <title>2008 (10) TMI 220 - CESTAT, CHENNAI</title>
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    <description>The Tribunal dismissed the appeal filed by the Revenue, upholding the decision of the Commissioner (A) regarding the demand of interest for the delayed reversal of credit on inputs. The Tribunal emphasized the lack of specific provisions enabling interest recovery in such cases and the acceptance of the impugned order by the department based on previous decisions. The judgment was based on established judicial authorities and the small amount involved in the case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=34457</link>
      <description>The Tribunal dismissed the appeal filed by the Revenue, upholding the decision of the Commissioner (A) regarding the demand of interest for the delayed reversal of credit on inputs. The Tribunal emphasized the lack of specific provisions enabling interest recovery in such cases and the acceptance of the impugned order by the department based on previous decisions. The judgment was based on established judicial authorities and the small amount involved in the case.</description>
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