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2023 (9) TMI 526 - SCH - Service TaxLiability of interest - this Court by way of an interim measure stayed the judgment of Delhi High Court - HELD THAT:- The interim measure and direction issued by this Court on 27.09.2016 in the special leave petitions filed by the Department was to enable the Department to proceed with the adjudication but protecting the Assessees from coercive steps being taken during the process of adjudication provided the Assessees co-operated with the said process. However, this Court in the said order also categorically stated “in case the respondent(s) succeed they shall be entitled to refund with interest”. The aforesaid direction is related to the proceedings pending before this Court inasmuch as the success or otherwise of the Assessee was relatable to the proceedings before this Court and not to any subsequent adjudication which was started by the Department as against the Assessees - In that view of the matter, it is found that order dated 27.09.2016 is in conformity with final order dated 01.09.2016 passed by the Division Bench of the High Court, which was ultimately affirmed by the final order of this Court dated 23.01.2019. The Department is liable to pay interest @ 6% per annum on the aforesaid sum of Rs. 67,44,19,167/- and 6,50,00,000/- respectively from 01.10.2016, till the date of realisation - Application allowed.
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