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2019 (7) TMI 499 - AT - Service TaxDemand of Interest on refund - Section 11 BB of the Central Excise Act - applicability of condition no.2(j) under Notification no.17/2009-ST dated 07.07.2009 - HELD THAT:- The requirement of Condition No.2(j) of the Notification no.17/2009-ST was applicable to the appellant/assesse, as the said notification was issued by way of substitution of the earlier notification no.41/2007 and accordingly, the contention of the appellant that the condition no.2(j) is not applicable to them, is rejected. There is no delay on the part of the Revenue in granting the refund - this appeal for interest on refund is rejected - Appeal dismissed - decided against appellant.
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