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Central Excise - Highlights / Catch Notes

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Lesser sanction of refund claim and non-payment of interest - ...

Central Excise

August 12, 2022

Lesser sanction of refund claim and non-payment of interest - The department was required to sanction the amount as claimed in the original refund application, which was rejected by the original authority, but the Appeal of the Appellant was ultimately allowed by the Tribunal. The department is directed to refund the amount, as claimed in the original refund application filed by the respective Appellants. - Interest also directed to be paid - AT

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