9911796707
TMI Blog2015 (12) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... ome pending case between builder and appellant before the Consumer Disputes Redressal Commission for the same matter - Held that:- As per the report dated 19.5.2014 received through the learned AR from the Assistant Commissioner (Refund), I find that the rejection of the refund claim vide order dated 7.7.2010 is bad in law and on fact and accordingly, I allow the interest to the appellant from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i and Associates (Builder), holder of Service Tax registration. The appellant has deposited ₹ 2,70,000/- with the Builder on 10.12.2007 as security deposit against payment of Service Tax, if it becomes payable. The Service Tax on the said services (construction of residential complex) was made effective w.e.f. 1.7.2010. The Board had issued a Circular No. 108/02/2009-ST dated 29.1.2009, issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted the NOC from the builder and also in view of the letter of the builder requesting the Revenue not to refund the amount to the appellant in view of some pending case between builder and appellant before the Consumer Disputes Redressal Commission for the same matter. Being aggrieved, the appellant filed appeal before the Commissioner (Appeals), which was rejected by the impugned order uphol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... again for refund which was sanctioned and disbursed to the appellant vide Order-in-Original dated 8.7.2013. In response to the notice of hearing, the appellant has confirmed that he has received the refund on 8.7.2013 vide his letter addressed to this Tribunal, but at the same time has also prayed for allowing of interest from the date of deposit of the amount by the builder with the Revenue till ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant from the date on which the Revenue received the amount i.e. 18.6.2009 to the date of disbursement i.e. 8.7.2013 at such rate notified under the Rules. Such refund shall be disbursed to the appellant within a period of four weeks from the receipt of the order without waiting for any formal application for refund from the appellant. Thus, the appeal stands allowed in the above terms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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