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2017 (4) TMI 1265 - AT - Service TaxInterest on refund - case of Revenue is that the claim was not perfected even with respect to the exact amount of eligibility and till date the amount of eligible refund is not quantified and when the amount of eligible refund is not quantified, award of interest by considering the date of filing of the refund claim is not warranted - Held that: - the issue is squarely covered in favour of the appellant by the decision of the Supreme Court in the case of Ranbaxy Laboratories Ltd. [2011 (10) TMI 16 - Supreme Court of India], where it was held that liability of the revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which order of refund is made - appeal dismissed - decided against Revenue.
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