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2017 (3) TMI 289 - CESTAT CHANDIGARHInterest u/s 11BB - denial on the ground that refund claim has been sanctioned within 3 months from the date of CESTAT order dated 9.9.2009 as well as within 3 months from the date of filing of refund claim dated 9.11.2009 - Held that: - The refund application was filed by the appellants on 9.11.2009. Since the refund was sanctioned within 3 months from the date of CESTAT order dated 9.9.2009 as well as within 3 months from the date of filing of refund claim dated 9.11.2009, both the adjudicating authority and appellate authority have rightly held that the appellant is not eligible for interest u/s 11BB - appeal dismissed - decided against appellant.
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