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    <title>2005 (8) TMI 206 - CESTAT, MUMBAI</title>
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    <description>The appeal was disposed of with the direction to provide interest on the refunded amount in accordance with the legal provisions and precedents. The Member (J) emphasized that interest accrues to the assessee as per the provisions of Section 11B regardless of whether the claimant demanded it or not. The impugned order was set aside, and the Deputy Commissioner was directed to quantify the interest in compliance with the provisions of Section 11BB and in consideration of the Tribunal&#039;s precedent decisions on the matter.</description>
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      <title>2005 (8) TMI 206 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=54279</link>
      <description>The appeal was disposed of with the direction to provide interest on the refunded amount in accordance with the legal provisions and precedents. The Member (J) emphasized that interest accrues to the assessee as per the provisions of Section 11B regardless of whether the claimant demanded it or not. The impugned order was set aside, and the Deputy Commissioner was directed to quantify the interest in compliance with the provisions of Section 11BB and in consideration of the Tribunal&#039;s precedent decisions on the matter.</description>
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