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2022 (5) TMI 713 - AT - Service TaxRefund of service tax paid - rejection on the ground that some services were not identified as specified services by the Approval Committee - interest on delayed refund - HELD THAT:- In the appellant’s own case M/S. INTAS PHARMA LIMITED VERSUS COMMISSIONER OF SERVICE TAX AHMEDABAD [2013 (7) TMI 703 - CESTAT AHMEDABAD], the benefit of refund has been allowed in respect of services not listed as a specified services approved by the approval committee - thus, the appellants are entitle to refund in respect of services received by them for the authorized operations even if, such services are not listed as a specified services in the list approved by the Approval Committee. Interest on delay in payment of refund in terms of Section 11BB - HELD THAT:- There is no specific mechanism provided for notification No. 12/2013-ST. Consequently, all these refund would be governed by Section 11B and therefore, the appellant would be entitle to interest in terms of Section 11BB. Appeal allowed - decided in favor of appellant.
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