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    <title>2026 (3) TMI 422 - CESTAT NEW DELHI</title>
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    <description>Where appellate orders adjudicated the principal refund payable to the appellant and rejected diversion to the Consumer Welfare Fund as unjust enrichment, the appellant is entitled to statutory interest on the delayed refund; the legal basis is that entitlement to interest follows the adjudicated right to the principal and prior diversion grounds having been set aside. Consequently the impugned order is set aside to the extent that interest must be credited to the appellant and paid in accordance with law for the specified refund applications.</description>
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      <title>2026 (3) TMI 422 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=787667</link>
      <description>Where appellate orders adjudicated the principal refund payable to the appellant and rejected diversion to the Consumer Welfare Fund as unjust enrichment, the appellant is entitled to statutory interest on the delayed refund; the legal basis is that entitlement to interest follows the adjudicated right to the principal and prior diversion grounds having been set aside. Consequently the impugned order is set aside to the extent that interest must be credited to the appellant and paid in accordance with law for the specified refund applications.</description>
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