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2014 (9) TMI 876 - AT - Service TaxInterest on delayed payment of refund claim - Held that:- appellant filed the refund claim for the service tax paid in excess. This fact is not in dispute. Therefore, as per the provisions of Section 11B of the Central Excise Act, 1944 they are entitled for the interest from three months after the date of filing of the refund claim till the receipt of the refund. - appellants were issued deficiency memo since they have not filed the refund claim complete in all respects and they have filed refund claim after removing the deficiency in all respects only on 26-3-2009. This fact is also not in dispute. Therefore, the interest on the refund will commence three months after the date of removal of deficiency in the claim i.e. from 26-3-2009 till the date of receipt of the refund. - Decided in favour of assessee.
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