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2019 (4) TMI 908 - CESTAT NEW DELHIWithdrawal of refund claim - delay in processing the claim - Held that:- The matter of fact is that the appellants have duly filed refund claim claiming refund of the amount deposited by them as per the demand confirming against them, when the same was set aside by CESTAT. No explanation has been put forth by the Revenue as to why the said refund claim was not adjudicated upon for nearly two years. No explanation comes forth from either the order of the adjudicating authority or from the order of Commissioner(Appeals). Delay in processing the claim filed by the appellant is enough reason to allow the Appeal in favour of the appellant. If the said refund claim was adjudicated then appellant would have been entitled not only to refund of amount deposited but also to interest as per Section 11BB of Central Excise Act, 1944. Appeal allowed - decided in favor of appellant.
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