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2017 (3) TMI 566 - AT - Service TaxEntitlement to interest u/s 11BB of the CEA, 1944 - delayed disbursement of refund - Held that: - reminder letter has no relevance to determine the time limit u/s 11B - Further, the learned Commissioner (Appeals) referred to the provision of Clause (ec) under Explanation B to Section 11B. The said provision is relating to consequential refund arising out of an appellate order. In the present case, I note that the refund claim has not arisen consequential to any appellate order. The appellate order only decides the correctness of the claim already filed and rejected by the Original Authority. This cannot be considered as a refund consequent on an appellate order - the refund amount paid is with reference to the original application for refund filed by the appellant - appeal allowed - decided in favor of appellant.
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