TMI Blog2023 (6) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice was issued on 20.10.2014 after conducting investigation. Hence, the petitioner is entitled for refund from the date of deposit of the amount since the date of investigation. The present petition is allowed and direction is given to the respondents to refund the mentioned amount ie. Rs. 24,39,600/- along with interest @9% w.e.f October, 2014 till the payment is made. - CWP-28699-2018 - - - Dated:- 24-5-2023 - HON BLE MS. JUSTICE RITU BAHRI AND HON BLE MRS. JUSTICE MANISHA BATRA Present:- For the Petitioner : Mr. Mukul Singla, Advocate For the Respondents : Mr. T.K. Joshi, Sr. Panel counsel. RITU BAHRI, J. The present petition under Article 226/227 of the Constitution of India is for i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gation before the said date. Thus, the petitioner is not entitled to get any interest as per Section 35FF of the Act. It has been further stated that after receipt of documents like export invoice and FIRC from the petitioner on 07.12.2018, the refund claim has been processed. Thus due to furnishing of requisite documents on 07.12.2018 by the petitioner, the refund sanction order was passed on 03.01.2019 by following the department procedure including pre-audit requirement. Further it has been stated that the Adjudicating Authority vide Order- in-Original No. CPD-CEX-001-COM-31-2015 dated 25.03.2015 confirmed the demand of Service Tax of Rs. 89,34,080/-. Out of this an amount of Rs. 48,77,602/- already deposited by the petitioner duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Act, 1944 are pari materia and therefore, law laid down by Hon ble the Supreme Court in the case of Sandvik Asia Ltd (Supra) shall be applicable to the present case. In the facts of the present case, the petitioner deposited a sum of Rs. 43,75,786 which includes a sum of Rs. 24,39,600/- on the referral services. The tax was deposited during investigation. It is not in dispute that the Tribunal vide order dated 16.03.2018 allowed the appeal of the assessee and the petitioner was not held liable to pay service tax on referral services. Hence the petitioner is entitled to refund of Rs. 24,39,600/- along with interest. The amount was deposited during investigation in the year 2018. The show cause notice was issued on 20.10.2014 after cond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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