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2021 (8) TMI 302 - AT - Service TaxInterest on delayed refund - relevant time for calculation of interest - application for refund was filed on 10.11.2017 but the same was incomplete due to which deficiency memo was issued to the appellant, deficiency removed by the appellant on 14.07.2018 - HELD THAT:- There is no denial on part of the appellant that the application filed by him under section 11B of Central Excise Act for claiming the refund was immediately returned along with the deficiency memo. The appellant could remove that deficiency not before 14.07.2018. The said application was complete and proper only on 14.07.2018, to be called as application under section 11B of Central Excise Act, 1944, hence can be considered as being filed only on 14.07.2018. Appeal dismissed.
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