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2020 (3) TMI 848 - CESTAT AHMEDABADInterest on delayed refund - relevant time for calculation of interest - appellant have challenged that portion of the order to which the interest was not granted i.e. from date of deposit till the date of the order - HELD THAT:- The refund in case of pre-deposit governed by Section 35FF according to which the interest is payable from three months of the order by which the demand was set-aside. Therefore, there is no question of interest from the date of deposit. A similar issue has been considered by the Division Bench in the case of M/S. PETRONET LNG LIMITED VERSUS COMMISSIONER OF CUSTOMS, AHMEDABAD [2018 (8) TMI 111 - CESTAT AHMEDABAD] where it was held that in terms of clause (b) of sub-Section (1B) of Section 27, the period of one year shall be computed from the date of Commissioner (Appeal) order. Thus the interest is payable under Section 35FF wherein there is no provision for payment of interest on refund from the date of deposit - appeal dismissed - decided against appellant.
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