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    <title>2025 (10) TMI 333 - CESTAT CHENNAI</title>
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    <description>CESTAT CHENNAI - AT dismissed the Department&#039;s appeal and rejected the Revenue&#039;s plea to keep the appeal pending due to higher court proceedings. The Tribunal applied the ratio of the Jurisdictional HC decision in the respondent&#039;s own case, holding that claimants are entitled to interest under s.27A of the Customs Act from three months after filing the refund application. No stay of that HC order was shown; accordingly the Department&#039;s appeal was untenable and set aside.</description>
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      <description>CESTAT CHENNAI - AT dismissed the Department&#039;s appeal and rejected the Revenue&#039;s plea to keep the appeal pending due to higher court proceedings. The Tribunal applied the ratio of the Jurisdictional HC decision in the respondent&#039;s own case, holding that claimants are entitled to interest under s.27A of the Customs Act from three months after filing the refund application. No stay of that HC order was shown; accordingly the Department&#039;s appeal was untenable and set aside.</description>
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