TMI Blog2018 (6) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... , there is no explicit provision on refund of interest on the interest paid on the service tax - the lower authority has rightly denied the claim of interest for delayed sanction of refund of interest paid on service tax - appeal dismissed - decided against appellant. - Appeal No. ST/10063/2018-SM - Final Order No. A / 11126 /2018 - Dated:- 1-6-2018 - Hon ble Mr. Ramesh Nair, Member ( Judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them was set aside then accordingly refund arise. Appellant filed refund claim in respect of the service tax and interest paid by them. Department has sanctioned the refund of service tax, interest and interest on service tax for delayed sanctioned all the refund of both the amount. However, the interest on refund of interest was not given to the appellant, therefore, the present appeal. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterates the findings of the impugned order. He submits that as per section 11B, there is no provision for interest on interest, he also placed reliance on the following judgment: (i) Siddhant Chemicals Vs Union of India 2014 (307) ELT 44 (All.) (ii) Vindhyachal Air Products Pvt Ltd Vs Commissioner Of C.E. Bhopal 2016 (339) ELT 120 (Tri-Del.) (iii) Commissioner of Income Tax. Guj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been passed on by him to any other person: Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991 , such application shall be deemed to have been made under this sub- section as amended by the said Act and the same shall be dealt with in accordance with the provisions of subsection (2) as substituted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest paid on service tax. As regard the judgment in the case of Jetex Carburators Pvt Ltd. this Tribunal categorically held that there is no provision in Central Excise Act, 1944 for paying interest on interest. Considering the said judgment and interpreting the provision of Section 11B, I am of the considered the view that there is no provision for payment on interest on interest. 8. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
