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2024 (1) TMI 302 - RAJASTHAN HIGH COURTInterest not awarded on the amount of service tax refunded - Section 11BB of CEA, 1944 - HELD THAT:- It was held in section 11BB that any duty which is ordered to be refunded under Section 11B(2) to any applicant, must be refunded within a period of three months, from the date of receipt of any application in this regard, failing which, interest shall forthwith accrue on the amount liable to be refunded. In the facts and circumstances of the present case, it is clear that the petitioner filed an application for refund of Rs. 14,42,900/- on 18.10.2021, pursuant to which, the refund was sanctioned on 08.12.2021 i.e. within the statutorily prescribed time period of effectuating refund within 3 months from the date of receiving an application to that effect. Therefore, having satisfied the requirement of effectuating refund within the prescribed time period, no liability qua awarding interest in favour of the petitioner, accrues. Considering the fact that the Act of 1944 is a self-contained code, which provides a definite and systemic mechanism for the recovery of demand and the consequential refund thereof, this Court cannot issue directions dehors the law whilst disregarding the statutorily prescribed mechanism mandatorily required to be followed in cases of refund. Petition dismissed.
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