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    <title>2025 (8) TMI 1154 - CESTAT ALLAHABAD</title>
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    <description>CESTAT held that the amount deposited by the appellant on the enhanced bill of entry value was duty paid at clearance and not a pre-deposit under Section 35F/129EE, so interest from the deposit date is not payable. Interest, if any, is payable only under Section 27AA of the Customs Act. The Tribunal found no infirmity in the impugned order and dismissed the appeal.</description>
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      <description>CESTAT held that the amount deposited by the appellant on the enhanced bill of entry value was duty paid at clearance and not a pre-deposit under Section 35F/129EE, so interest from the deposit date is not payable. Interest, if any, is payable only under Section 27AA of the Customs Act. The Tribunal found no infirmity in the impugned order and dismissed the appeal.</description>
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