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2015 (11) TMI 974 - AT - Service TaxClaim of Interest on refund - applicable date up to which the interest is to be paid - initially refund was credited to consumer welfare fund on the ground of unjust enrichment - revenue contended that refund was sanctioned on 03.6.2008 and department has credited the same to the Consumer Welfare Fund as per law. Hence, department was liable to pay interest only from 24.04.2005 to 02.6.2008. - appellant claims that interest may also be paid to them from 24.04.2005 to 10.03.2010, on which date the refund was made to them in pursuance to the said order of the Tribunal. Held that:- As the Revenue had sanctioned refund claim on 03.6.2008 and transferred the amount to Consumer Welfare Fund as per the provisions of law, Revenue cannot be held to be liable to grant interest subsequent to the period from 03.6.2008. The appellant instead of Welfare Fund became eligible for the refund amount in the light of the order of the Tribunal. Hence, whatever was due to Welfare Fund was liable to be transferred to the Appellant. The appellant is therefore rightfully entitled for the refund amount along with interest for the period from 24.4.2005 to 02.6.2008, as held by the Commissioner (Appeals) in the impugned order - Decisions in the case of Salem Cylinders Pvt. Limited vs. CCE, Salem (2013 (6) TMI 579 - CESTAT CHENNAI) distinguished - Decided against Assessee.
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