2013 (5) TMI 318

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....GEMENT PER: D.N.PANDA: This appeal is against denial of interest on delayed refund from the date of filing of application. Ld. Counsel prays submits that refund is admissible that refund is admissible from the date of filing and not from the date of rectification of defective application. 2. Revenue's contention is that date of filing of refund application without any defect therein shall be co....