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Service Tax - Highlights / Catch Notes

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Claim of interest on delayed refund - the petitioner was ...

Service Tax

April 8, 2016

Claim of interest on delayed refund - the petitioner was required to unnecessarily litigate in two rounds; in the first round, up-till the Tribunal and in the second round, upto this court, for the purpose of availing of the statutory interest payable to it. Under such circumstances, the petitioner is entitled to the grant of compensatory costs, which are quantified at ₹ 25,000/-. - HC

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