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2023 (6) TMI 411 - HC - Central ExcisePayment of interest under Section 35FF of Central Excise Act, 1944 - HELD THAT:- In the facts of the present case, the petitioner deposited a sum of Rs. 43,75,786 which includes a sum of Rs. 24,39,600/- on the referral services. The tax was deposited during investigation. It is not in dispute that the Tribunal vide order dated 16.03.2018 allowed the appeal of the assessee and the petitioner was not held liable to pay service tax on referral services. Hence the petitioner is entitled to refund of Rs. 24,39,600/- along with interest. The amount was deposited during investigation in the year 2018. The show cause notice was issued on 20.10.2014 after conducting investigation. Hence, the petitioner is entitled for refund from the date of deposit of the amount since the date of investigation. The present petition is allowed and direction is given to the respondents to refund the mentioned amount ie. Rs. 24,39,600/- along with interest @9% w.e.f October, 2014 till the payment is made.
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