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2018 (4) TMI 300 - AT - Service TaxInterest on delayed refund (on already sanctioned amount) - section 11BB of CEA - Held that: - the Hon'ble Apex Court in the case of Ranbaxy Laboratories Ltd. vs. UOI [2011 (10) TMI 16 - Supreme Court of India] has upheld grant of interest in case of late disbursal of refund from the expiry of three months of refund application till refund is granted and not from the date of order of refund - circular No 670/61/2002-CX dt. 01/10/2002 issued by CBEC also clarified that the provisions of Section 11BB of the Central Excise Act gets automatically attracted for any refund sanctioned beyond a period of three months - appellant are entitled to interest - appeal allowed - decided in favor of appellant.
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