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2007 (12) TMI 103 - CESTAT, KOLKATAAssessee is required to make an application for refund even in cases where refund arises out of any order of a court or tribunal – in this case appellant haven’t filed any application for refund with necessary particulars to prove that no unjust enrichment has taken place - interest is payable only if refund isn’t sanctioned & paid within three months from the date of application - no refund can be sanctioned without an application being made by the appellants – interest not allowed
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