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2013 (11) TMI 871 - AT - Service TaxInterest demand - Excess and short duty paid - Refund not claimed for excess duty - Held that:- Wherever excess payment has been made, no refund has been claimed because the receiver of the final products has availed CENVAT credit and the duty burden has been passed on by the appellant. Under these circumstances, the question of refund of excess payment of duty does not arise at all - revenue neutrality is not a ground and the interest is liable to be paid. Since no refund of excess payment was admissible to the appellant, obviously the only conclusion prima facie possible would be that the appellant has to pay interest on the short payment - Following decsion of Bayer ABS Ltd. vs. CCE, Vadodara [2010 (9) TMI 904 - CESTAT,AHMEDABAD] - stay granted partly.
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