2008 (3) TMI 191

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..... ng of the refund application till the date of actual refund – date on which refund was allowed is not relevant - E/1059/2005 - 256/2008 - Dated:- 19-3-2008 - Shri P.C. Chacko, Member (J) Shri N.J. Kumaresh, SDR, for the Appellant. Shri M. Ramasubramanian, Authorised Representative, for the Respondent. [Order]. - The short question arising for consideration in this appeal of .....

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..... stainable inasmuch as it is settled law that, where a refund claim is rejected by the original authority and subsequently allowed by the appellate authority or by this Tribunal or by the competent court of law, the appellate order shall be deemed to be an order passed under sub-section (2) of Section 11B of the Act, which would mean that, where there is delay of refund with reference to the date o .....

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