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2011 (5) TMI 763 - CESTAT, MUMBAIRebate claim - interest on delayed payment of service tax was adjusted by the adjudicating authority, for which no show-cause notice has been served on the respondent - Commissioner (Appeals) holding that demand of interest on delayed payment of service tax is not sustainable for want of show-cause notice has attained finality. Therefore, the amount adjusted on account of interest on delayed payment was refunded to the respondent which is a correct view taken by the adjudicating authority, order is upheld and the appeal filed by the Revenue is rejected
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