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    <title>2004 (6) TMI 53 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi addressed the issue of non-payment of interest on a refund amount, directing the Revenue authorities to pay interest to the appellant in accordance with Section 11BB of the Central Excise Act. The Tribunal clarified that interest should be paid from the expiry of three months from the receipt of the refund application until the date of refund, regardless of any initial rejection by the Assistant Commissioner. The authorities were instructed to calculate and pay the correct interest amount within two weeks from the date of the Tribunal&#039;s order.</description>
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    <pubDate>Mon, 07 Jun 2004 00:00:00 +0530</pubDate>
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      <title>2004 (6) TMI 53 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=48992</link>
      <description>The Appellate Tribunal CESTAT, New Delhi addressed the issue of non-payment of interest on a refund amount, directing the Revenue authorities to pay interest to the appellant in accordance with Section 11BB of the Central Excise Act. The Tribunal clarified that interest should be paid from the expiry of three months from the receipt of the refund application until the date of refund, regardless of any initial rejection by the Assistant Commissioner. The authorities were instructed to calculate and pay the correct interest amount within two weeks from the date of the Tribunal&#039;s order.</description>
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