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2018 (12) TMI 379 - AT - Service TaxInterest on delayed refund - interest denied on the ground that the appellant has not filed refund claims in form ARE-1 at the time of filing of refund - Held that:- While issuing show cause notice to deny the refund claims of the appellant, no issue was raised that the refund claims have not been filed in form i.e. ARE-1. Therefore, the revenue cannot deny interest on delayed refund on the said ground - the appellant is entitled to interest on delayed refund after 3 months from the date of filing of refund claims till its realization - appeal allowed - decided in favor of appellant.
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