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2017 (3) TMI 243 - AT - Service TaxRefund of interest - interest accrued on excess amount retained by the department, from its payments made by the appellant to the date of refund - Held that: - interest on delayed refund is payable u/s 11BB of the CEA, 1944 on the expiry of three months from the date of receipt of refund application u/s 11B(1) and not from the date of order of refund or the appellate order allowing such refund - appeal dismissed - decided against appellant.
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