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2024 (2) TMI 255 - AT - Service TaxInterest on refund - refund claim has been filed on 02.07.2021 consequent to the Order-in-Appeal dated 2.12.2020, passed by the Commissioner (Appeals) - HELD THAT:- Admittedly, there is no dispute that the appellant has filed refund claim initially on 17.07.2018 for Rs. 10,90,40,506/-. The refund claim was rejected by the Adjudicating authority. On appeal the Commissioner (Appeals) set aside the OIO. Treating the appellant’s reminder letter date 02.07.2021 as a fresh Refund claim, Show Cause Notice was issued, and after due process the Adjudicating authority has sanctioned refund of Rs. 10,26,92,605/, wherein the request of interest was denied. There are no further appeal was filed against OIA dated 02.12.2020 by the Revenue. Therefore, it is not coming out anywhere that the Revenue was aggrieved by the OIA dated 02.12.2020. This being so, the Adjudicating authority was precluded from initiating any further proceedings so as to re-quantify the initial refund claim of Rs. 10,90,40,506/- whereas he has done so, solely on the basis that a fresh refund claim has been filed subsequent to the OIA dated 02.12.2020, which is factually incorrect. There are no legal sanctity in issuing the SCN on this ground. Their subsequent letter dated 02.07.2021 cannot be viewed as a fresh refund claim filed by them, rather it should be taken as a reminder letter for the refund claim which was filed on 17.07.2018 itself - the interest is required to be paid to the appellant by treating the date of filing of the Refund Claim as 17.07.2018 for calculation of the interest payable to the appellant. Appeal allowed.
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