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Section 83 of Finance Act 1994 mandates interest on delayed service tax refunds u/s 11BB, aligning with tax regulations.

X X   X X   Extracts   X X   X X

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X X   X X   Extracts   X X   X X

....Interest on delayed refunds - service tax - Provisions of Section 83 of Finance Act, 1994 clearly provide that provisions of Section 11BB are made applicable to service tax matters - AT....

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