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M/s. Kairali Handlooms Versus The Commissioner of Central Excise And Customs And Service Tax

2017 (9) TMI 795 - KERALA HIGH COURT

Interest on refund - advance payment of service tax - Held that: - the appellant is not relying on any statutory provision entitling the appellant for interest on the amount refunded - also the payment made by the appellant pending adjudication was a .....

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d against appellant. - C. E. Appeal. No. 4 of 2017 - Dated:- 12-7-2017 - Antony Dominic And Raja Vijayaraghavan V, JJ. For the Petitioner : Sri. T. M. Sreedharan (SR.) For the Respondent : Sreelal N. Warrier, SC, Central Excise JUDGMENT Antony Domini .....

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e order of the Assistant Commissioner rejecting the claim of the appellant for interest on the amount of refund to the appellant. 2. We heard the learned Senior Counsel for the appellant and the learned Standing Counsel appearing for the respondent. .....

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amount of ₹ 37,37,123/- as advance payment of service tax. The adjudication culminated in order dated 16.04.2012 confirming service tax amount amount to ₹ 16,54,800/- for the period from 18.04.2006 to 31.03.2007. Thereupon, the appellant .....

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