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    <title>2003 (5) TMI 82 - CEGAT, NEW DELHI</title>
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    <description>Interest on a refunded pre-deposit was treated as payable where the refund was made without interest and the claim had not been withdrawn. The Tribunal rejected the objection that a later withdrawal request barred the interest claim, and applied the statutory refund-interest framework under Section 11BB to fix the period and rate. Interest was directed from the expiry of three months after the refund application until actual payment, at the prescribed rate, with payment ordered in favour of the applicant.</description>
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    <pubDate>Thu, 01 May 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=48950</link>
      <description>Interest on a refunded pre-deposit was treated as payable where the refund was made without interest and the claim had not been withdrawn. The Tribunal rejected the objection that a later withdrawal request barred the interest claim, and applied the statutory refund-interest framework under Section 11BB to fix the period and rate. Interest was directed from the expiry of three months after the refund application until actual payment, at the prescribed rate, with payment ordered in favour of the applicant.</description>
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      <pubDate>Thu, 01 May 2003 00:00:00 +0530</pubDate>
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