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2019 (6) TMI 960 - CESTAT BANGALORERefund of excess paid service tax - rejection of refund claim only on the ground that the issue of Service Tax liability on notional interest is pending - HELD THAT:- Confirmation of demand of Service Tax on notional interest on security deposit was challenged before the Hon’ble High Court and the same is pending before the same but rejection of the refund claim only on the ground that demand is pending in another case is not tenable in law. Further, both the cases are independent, the present case relates to the refund of excess Service Tax paid whereas the demand for Service Tax on notional interest on security deposit is altogether independent litigation which is pending disposal before the Hon’ble High Court. Further it is a settled law that refund cannot be denied merely on the ground that some demand is pending in another case which is subjudice before the Court. The rejection of refund claim only on the ground that the issue of Service Tax liability on notional interest is pending is not sustainable in law - appeal allowed - decided in favor of appellant.
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