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2017 (1) TMI 381 - HC - Service TaxInterest on delayed refund - Whether the CESTAT fell into error in directing payment of interest upon the delayed refund as required under Section 11B of the Central Excise Act? - Held that: - the Tribunal which we notice had directed refund in a nuance manner for different periods - the law declared in Ranbaxy Laboratories Limited vs. Union of India, [2011 (10) TMI 16 - Supreme Court of India] which was followed by the CESTAT as appropriate and was properly applied - interest on delayed refund rightly demanded - appeal dismissed - decided against appellant-Revenue..
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