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M/s Mascon Multiservice & Consultancy Pvt. Ltd. Versus Commissioner, C. Ex. & S. Tax, Vadodara-II

2016 (6) TMI 620 - CESTAT AHMEDABAD

Claim of refund of interest and penalty paid earlier - whether the Appellant would be eligible for interest on penalty of ₹ 78,763/- and interest on interest of ₹ 2,03,472/- which was paid pursuant to the OIO and whether the rate of inter .....

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able on penalty amount and also on the interest paid subsequent to the Adjudication order.

Interest @ 6% on the delayed refund as per the relevant notification would only be admissible. - Decided against the assessee. - ST/177/2008-DB - A .....

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y Commissioner (Appeals), C.Ex. & S.Tax, Vadodara. 2. None present for the Appellant. Written submission was filed by the Appellant on 21.09.2015 with a request to decide the case on merit. Heard the ld. Authorised Representative for the Revenue. .....

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an appeal before the Commissioner (Appeals). By an order dt.07.06.2005, the ld. Commissioner (Appeals) allowed the partly the appeal filed by the Appellant. Consequently, the Appellant became eligible to refund of Service Tax of ₹ 2,98,227/- in .....

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for the delay of 328 days (06.10.2005 to 31.07.2005) in sanctioning the refund amount. Against the said claim the Adjudicating authority sanctioned ₹ 16,080/- @ 6% p.a. and rejected the balance amount of ₹ 47,538/-. The Appellant carried .....

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eligible for interest on penalty of ₹ 78,763/- and interest on interest of ₹ 2,03,472/- which was paid pursuant to the OIO and whether the rate of interest would be 6% or 12% p.a. It is his contention that the rate of interest @ 6% was al .....

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llant, in view of the judgment of the Larger Bench of this Tribunal in the case of Advance Mechanical Works Vs Commissioner, CCE & ST, Rajkot -2005 (182) ELT 460 (Tri-LB). 5. We have perused the records of the case, the written submission of the .....

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