2018 (11) TMI 1520

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..... d the period of three months from the date of filing of the application for refund - the interest amount may be recalculated at the appropriate rates and the interest should be granted to the appellant forthwith. Refund of Service Tax with Interest - period involved is from 01.09.2004 to 30.09.2007 - Time limitation - Held that:- The period between 01.06.2007 to 30.09.2007 falls beyond the peri .....

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..... s engaged in the activity of civil construction and electrical installation works. They have entered into contracts with their clients which are composite in nature i.e., supply of both material and labour. They were registered with the service tax department since April, 2007 under the category of commercial or industrial construction services , erection, commissioning and installation services .....

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..... t at the applicable rate on the amount of refund sanctioned in terms of Sec. 11BB of Central Excise Act, 1944. The appellants have claimed an amount of ₹ 52,915/-. It is a settled position of law that interest under Sec. 11BB should be allowed to the assessee whenever there is delay in sanctioning the refund beyond the period of three months from the date of filing of the application for ref .....

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