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    <title>2025 (4) TMI 372 - CESTAT CHANDIGARH</title>
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    <description>CESTAT Chandigarh allowed appellant&#039;s appeal for interest on delayed refund sanction. The tribunal granted interest from expiry of three months from application date until refund payment under Section 11BB Central Excise Act, 1944 and Section 83 Finance Act, 1994. Decision relied on precedents from Bombay HC, Punjab &amp;amp; Haryana HC, and SC establishing entitlement to interest on delayed refunds. Appellant awarded interest at prescribed rate from three months post-application filing.</description>
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      <title>2025 (4) TMI 372 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=768458</link>
      <description>CESTAT Chandigarh allowed appellant&#039;s appeal for interest on delayed refund sanction. The tribunal granted interest from expiry of three months from application date until refund payment under Section 11BB Central Excise Act, 1944 and Section 83 Finance Act, 1994. Decision relied on precedents from Bombay HC, Punjab &amp;amp; Haryana HC, and SC establishing entitlement to interest on delayed refunds. Appellant awarded interest at prescribed rate from three months post-application filing.</description>
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      <pubDate>Mon, 07 Apr 2025 00:00:00 +0530</pubDate>
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