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2017 (3) TMI 70 - HC - Service TaxInterest on delayed refund - Section 11B of the CEA, 1944 - Held that: - the clear reference to “date of receipt of such application” in Section 11 BB which mandates payment of interest, precludes the Revenue from arguing the matter which it does today - respondent’s argument that neither the adjudicating authority granted interest nor did petitioner seek it at any stage is of no avail - interest allowed - petition allowed - decided in favor of petitioner.
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