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2018 (5) TMI 1677 - AT - Service TaxInterest on delayed refund - Refund of pre-deposit alongwith Interest - amount deposited under the proviso to Section 35F - Section 35FF of CEA - Held that:- It is a mandate that the amount of pre-deposit be refunded, consequent upon the order of the appellate authority, the interest as such for the time being fixed by the Central Government shall be paid on the ground of refund from the date of payment of amount till the date of refund of such amount - assessee shall be entitled to refund of the amount deposited alongwith interest at prescribed rate from the date of making such deposit to the date of refund in terms of Section 35FF of the CEA 1944 or Section 129EE of the CA 1962. Thus, there is no reason as to why the interest in the present case be withheld. The appellant is entitled to the interest on the refund of its pre-deposit under Section 35FF of the CEA - Appeal allowed.
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