Interest on Refund of the pre-deposit amount - In the present ...

Service Tax

September 3, 2022

Interest on Refund of the pre-deposit amount - In the present case, the amount was deposited by the respondent pursuant to the directions issued under the unamended provisions of the 35F. Such being the position, interest on delayed refund of amount would continue to be governed by the unamended provisions of section 35FF - no interest would be payable to the respondent since the amount was refunded within three months from the date of communication of the order. - AT

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Interest on Refund of the pre-deposit amount - In the present ...

Service Tax

September 3, 2022

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