TMI Blog2013 (5) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue Authorities took their own time to grant the refund to the appellant. - the appellant’s contention is correct as regards, claim of interest from 01.04.09 to 31.10.11 as Hon’ble Supreme Court in the case of Ranbaxy Laboratories Ltd. (2011 (10) TMI 16 - Supreme Court of India) in paragraph No.15 settled the law - interest on refund allowed. - decided in favor of assessee. - Appeal No.ST/100 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1994. Aggrieved by the order, the appellant filed appeal before the Commissioner (Appeals), who, vide Order in Appeal dated 25.02.2010 held that the burden of the excess service tax paid by the appellant was not passed on to the service receivers and the appeal was allowed and the lower authority's order was set aside. Consequently, the appellant, vide their letters dated 26.03.2010 and 03.12.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the other condition of the appellant as to eligibility for the interest for the period from 01.04.09 to 31.10.11. Aggrieved by such an order, the appellant is before the Tribunal only for the rejection of the interest claim for the period 01.04.09 to 31.10.11. 4. Ld. counsel appearing on behalf of the appellant would submit that the issue is no more res-integra as the Hon ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon such an order, the Revenue Authorities took their own time to grant the refund to the appellant. I find that the appellant s contention is correct as regards, claim of interest from 01.04.09 to 31.10.11 as Hon ble Supreme Court in the case of Ranbaxy Laboratories Ltd. (supra) in paragraph No.15 settled the law, which I with respect reproduce. 15. In view of the above analysis, our answer t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
