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2017 (8) TMI 11 - CESTAT CHANDIGARHEntitlement of interest - delayed refund - Circular No. 6/2008-Cus dated 28.04.2008 - Held that: - reliance placed upon the decision of Hon'ble Madras High Court in the case of KSJ Metal Impex (P) Limited vs. Under Secretary (Cus.), M.F. (DR) [2013 (6) TMI 148 - MADRAS HIGH COURT] to say that the said Circular has been considered by the Hon'ble High Court and the Hon'ble High Court quashed Para 4.3 of the said Circular relied upon by the ld. AR and held that the assessee is entitled for interest on belated refunds - appellants are entitled to claim interest of delayed refund, after three months from the date of filing of the refund claims - appeal allowed - decided in favor of appellant.
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