9911796707
TMI Blog2011 (11) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... erroneous refund - Held that:- Once the interest is payable according to the Statute, it cannot be said that any prejudice has been caused to the appellant to defend their case against recovery. Just by quoting of wrong Section of law, it cannot be said that substantive right of the Revenue or public interest can be ignored and unless the appellant is able to show that prejudice has been caused t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Service Tax paid, it emerges that Service Tax was on Business Auxiliary Service and fairly admits that the Business Auxiliary Service was not a service notified under Notification No.41/2007-ST, dt.6.10.07. Therefore, as regards refund claim, he is not in a position to challenge the stand taken by the ld.Commissioner. 3. However, he submits that the interest could not have been demanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, as regards demand of interest, it was clearly stated in the Show Cause Notice itself that the sanction of refund was erroneous and therefore the appellant was asked why the same should not be demanded and recovered under the provisions of Section 73 of Finance Act, 1994. Further, the interest was demanded under Section 75 of Finance Act, 1994. Section 75 of Finance Act, 1994 reads as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for recovery of interest of erroneous refund also. From the Show Cause Notice and the order, it appears that Section 75 has been wrongly applied. But, the appellant has been asked to show cause as to why the amount refunded wrongly cannot be recovered along with interest. Once the interest is payable according to the Statute, it cannot be said that any prejudice has been caused to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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