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2015 (7) TMI 68 - AT - Service TaxInterest of delayed refund claim - Held that:- Appellant had filed the refund claim on 25.03.2008 and he draws my attention to the copy of the refund claim filed by them with the appeal memorandum. In fact there is no dispute on this fact also since this was what started more than one round of litigation in this case. Therefore in my opinion this was the date that should have been considered for the purpose of claim for interest by the appellant by the learned Commissioner (Appeals). - liability of the Revenue to pay interest under Section 11BB of the Central Excise Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Central Excise Act and not on the expiry of the said period from the date on which order of refund is made. In this case the refund claim was filed in 2008 and interest also has to be considered on the basis of that date. - Decision in the case of Ranbaxy Laboratories Ltd. Versus Union Of India and Ors. [2011 (10) TMI 16 - Supreme Court of India] followed. - Decided in favour of assessee.
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