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2017 (9) TMI 795 - KERALA HIGH COURTInterest on refund - advance payment of service tax - Held that: - the appellant is not relying on any statutory provision entitling the appellant for interest on the amount refunded - also the payment made by the appellant pending adjudication was a voluntary advance payment and that taking note of the advance payment made by the appellant, in the adjudication order, the adjudication authority has not levied any penalty or fine on the appellant - interest not allowed - appeal dismissed - decided against appellant.
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