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TMI Blog2015 (10) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... btain such interim order from the Supreme Court as is permissible in law so that it is relieved from the obligation to pay interest on the Principal sum. However, it has not taken any such steps and there are no interim prohibitory or restraint orders in Revenue's favour. - Decided in favour of Assessee. - WRIT PETITION NO. 7008 OF 2015 - - - Dated:- 3-8-2015 - S.C. DHARMADHIKARI AND G.S. KULKARNI, JJ. For The Petitioner : Prakash Shah and Jas Sanghavi For The Respondent : Pradeep S. Jetly JUDGMENT 1. The petitioner is a co-operative housing society registered under the Maharashtra Co-operative Housing Societies Act, 1960. The petitioner has allotted units/flats to their members in a building which is owned by it. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner approached the Customs, Excise and Service Tax Appellate Tribunal against these orders and that Tribunal has allowed the petitioner's appeal by order dated 18.12.2014. Following this success in the Tribunal, the petitioner's claimed the amounts under the refund claims with interest. There is correspondence commencing from 6.1.2015 and copies thereof are annexed. 4. From the record it appears that the petitioner has been paid the principal sum but the claim of interest on the amount which was sought to be refunded has been refused, according to them, not for any other reason but only because of a communication of the department dated 22.6.2015 at page 31. 5. This communication states that the matter is still under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court of India. 9. After hearing both sides and noting the request of the Revenue, we are mindful of the fact that some compliances and in procedural matters before the Supreme Court of India takes time. However, we do not find any justification and when the impugned order of the CESTAT was passed on 18.12.2014 and the appeal is indeed lodged in the Supreme Court of India, in the Revenue not taking any steps to comply with the procedural requirements. This only means that the Revenue having complied with the Tribunal's order and granted refund partially, has withheld the interest claim on a possible realisation that if this is also awarded and paid, the proceedings before the Supreme Court would be rendered infructuous. This c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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