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    <title>2024 (11) TMI 549 - CESTAT NEW DELHI</title>
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    <description>CESTAT New DELHI held that appellant was entitled to interest on delayed service tax refund beyond three months from filing refund application on 29.06.2007. Tribunal applied Section 11BB of Central Excise Act to service tax matters, ruling that interest provisions automatically apply three months from refund application date until payment. Commissioner (Appeals) order was set aside, directing revenue to pay shortfall in interest amount to appellant. Appeal succeeded on merits.</description>
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      <title>2024 (11) TMI 549 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=761563</link>
      <description>CESTAT New DELHI held that appellant was entitled to interest on delayed service tax refund beyond three months from filing refund application on 29.06.2007. Tribunal applied Section 11BB of Central Excise Act to service tax matters, ruling that interest provisions automatically apply three months from refund application date until payment. Commissioner (Appeals) order was set aside, directing revenue to pay shortfall in interest amount to appellant. Appeal succeeded on merits.</description>
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