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2022 (12) TMI 136 - AT - Service TaxGrant of proper interest under Section 35 FF of the Central Excise Act - calculation of interest from the date of deposit instead of 3 months after the order of the Tribunal or not - HELD THAT:- The order of the Court below is contrary to the provisions of Section 35 FF. The said Section provides for grant of interest from the date of deposit till the date of grant of refund. Accordingly, this appeal is allowed. The impugned order-in-appeal is set aside. Further, this Tribunal allowed the interest @12% per annum, following the ruling of the Division Bench in the case of Parle Agro Ltd. [2008 (3) TMI 67 - CESTAT NEW DELHI] - The Adjudicating Authority is directed to grant differential interest from the date of deposit till the date of refund within a period of 60 days from the date of receipt of copy of this order. Application disposed off.
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