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2020 (3) TMI 377 - HC - Service TaxInterest on refunds - Revenue rejected the claim with regard to the interest on the refund amount on the ground that no effective steps were taken by the petitioners subsequent to the order passed by the assessing authority - HELD THAT:- The assessing authorities orders are of the year 2006 and the respective writ petitions are filed in the year 2017. Even if the petitions are not entertained on the ground of delay, on equity, the petitions are to be considered as the matters pertain to demand of tax amount. Admittedly, the delay cannot come to the aid of the respondents. The respondents have retained the money which belongs to the writ petitioners. Therefore, once the learned Single Judge has ordered for refund of the tax amount, necessarily, interest should follow. The order of the learned Single Judge is not challenged by the respondents – authorities. It is only on the question of interest that these appeals are filed. It is only just and appropriate that the interest be awarded on the refund amount as ordered by the learned Single Judge in both the appeals - respondents are directed to pay the interest at the rate as applicable for the respective periods - Appeal disposed off.
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