Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (11) TMI 202 - CESTAT, AHMEDABADPower of Commissioner to demand interest on erroneous refund – show cause notice mentions charging of interest u/s 75 – Section 75 relates to Interest on delayed payment of Service Tax - Explanation I to Section 73(3) of Finance Act, 1994 provides for recovery of interest of erroneous refund - Held that:- Once the interest is payable according to the Statute, it cannot be said that any prejudice has been caused to the appellant to defend their case against recovery. Just by quoting of wrong Section of law, it cannot be said that substantive right of the Revenue or public interest can be ignored and unless the appellant is able to show that prejudice has been caused to him by relying upon the non-applicable Section, such demand cannot be set aside.
|