Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 202 - CESTAT AHMEDABADRefund of interest on the refundable interest - delayed payment of service tax - Section 11B of CEA - Held that:- Though the amount refundable under section 11B is duty or interest paid on such duty, whereas under section 11B the interest is payable only on the duty which is refundable. Therefore, there is no explicit provision on refund of interest on the interest paid on the service tax - the lower authority has rightly denied the claim of interest for delayed sanction of refund of interest paid on service tax - appeal dismissed - decided against appellant.
|