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2023 (9) TMI 641 - CESTAT NEW DELHIRelevant date for calculation of interest on refund, which was sanctioned and disbursed on 30.12.2020 - HELD THAT:- There is clear direction by the Commissioner (Appeals) to pay interest and there was further direction to treat the period of interest starting after three months from the date of filing of refund claim i.e. 9.5.2019. The denial of interest subsequently by the Adjudicating Authority is highly illegal and also amounts to insubordination, by not following the directions of the superior court. Further, such act by the Adjudicating Authority is also contemptuous. The impugned order is set aside and the Adjudicating Authority is directed to grant the interest starting from 9th August, 2019 till the date of disbursement i.e. 30th December, 2020 - Appeal allowed.
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