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2022 (11) TMI 750 - AT - Service TaxEOU - Interest for delayed refund - quantum of correct period of delay - Rule 5 of Cenvat Credit Rules read with Notification No. 27/2012-ST dated 28.06.2012 - HELD THAT:- Undisputedly the appellant has filed their refund claims during the period 09.10.2015 to 23.03.2016. These dates are verified from the evidences available on record. Accordingly, the appellant is entitled to interest from the end of three months from the date of receipt of application by the Department (as mentioned hereinabove) and such interest shall be payable till the date i.e. 04.06.2020 (date of sanction of refund). The Adjudicating Authority is directed to grant the amount of interest within a period of 45 days from the date of receipt of copy of this order - the appeal is allowed.
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