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2019 (6) TMI 384 - HC - Service TaxInterest on refunds of service tax - Section 11 BB of the Central Excise Act - HELD THAT:- The appellant's claim is entirely justified having regard to the statutory regime of Section 11 BB of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Section 83 of the Finance Act expressly makes various provisions of the Central Excise Act applicable in relation to service tax. Section 11 BB has been interpreted by the Supreme Court inter alia in UNION OF INDIA & OTHERS VERSUS M/S HAMDARD (WAQF) LABORATORIES [2016 (3) TMI 68 - SUPREME COURT]. The Supreme Court has held that the liability of the Revenue to pay interest under the said provision commences from the expiry of three months from the date of receipt of the application for refund. The question of law is answered in the affirmative, i.e. in favour of the assessee and against the Revenue - appeal allowed - decided in favor of appellant.
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