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2019 (8) TMI 1024 - AT - Service TaxInterest on delayed refund - section 11BB of FA - HELD THAT:- A plain reading of Sec.11BB also shows that interest has to be paid if the refund is not made within three months from the date of application. It does not say within three months from the date of sanction of refund under Sub-Section (2) of Sec.11B as held by the first appellate authority. The appellant is entitled to interest from three months after the date of application till the date they were paid interest. Appeal allowed - decided in favor of appellant.
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