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Service Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Interest of delayed refund claim - liability of the Revenue to ...


Interest on Delayed Refunds Begins 3 Months After Application Receipt, Not Refund Order Date, per Section 11BB.

July 2, 2015

Case Laws     Service Tax     AT

Interest of delayed refund claim - liability of the Revenue to pay interest under Section 11BB of the Central Excise Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Central Excise Act and not on the expiry of the said period from the date on which order of refund is made - AT

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