Entitlement to Interest on the amount of deposit, pending ...

Case Laws Service Tax

December 7, 2021

Entitlement to Interest on the amount of deposit, pending litigation, from the date of deposit till the date of actual refund - such amount deposited during investigation and /or pending litigation is ipso facto pre-deposit and interest is payable on such amount to the assessee being successful in appeal, from the date of deposit till the date of refund. - AT

View Source

← Previous Next →

Entitlement to Interest on the amount of deposit, pending ...

Case Laws Service Tax

December 7, 2021

You may also like:

The court held that the assessee was entitled to refund of Rs. 3,50,00,000/- deposited with the department, along with statutory interest and interest on refunds. The...

Claim of interest with refund of Pre-deposit made - Rate of interest - amount was deposited under protest - Revenue are expected to at least now, on or before 15th July,...

Interest on refund of amount deposited during investigation, prior to show cause notice issuance, must be paid from date of deposit till refund. Section 11B and 11BB of...

Entitlement of interest on pre-deposit - The interest on the pre-deposit refunded to the appellant is to be determined as pre amended Section 129EE of the Customs Act...

Entitlement to interest on delay payment of refund of pre-deposit - since the amount was deposited under Section 35F of the Central Excise Act, even a simple application...

Claim of interest on delayed refund, from the date of deposit till the refund of the pre-deposit of principal amount - the assessee is entitled to claim interest from...

Interest on Refund of the pre-deposit amount - In the present case, the amount was deposited by the respondent pursuant to the directions issued under the unamended...

The appellants challenged the order of the Commissioner (Appeals) denying eligible interest on the refunded amount. The court held that interest accrued on the deposited...

Claim of Interest on Refund of pre-deposit - Rejection on the ground that the amount of interest on the refund claim as was already sanctioned to the appellant - The...

Entitlement to Interest on pre-deposit - the finding of learned Commissioner (Appeals) is erroneous that no interest is payable whether the pre-deposit is made by way of...

The High Court held that the amounts deposited during the investigation and pending adjudication under the Customs Act, 1962 must be refunded to the assessee, along with...

Refund claim of amount deposited during investigation - the appellant is entitled to refund with interest under Section 35 FF, for which no limitation is applicable. The...

Interest on delayed refund - relevant date - order under challenge has wrongly restricted the entitlement of appellant for the interest on the refunded amount to the...

Interest on delayed refund - Refund of pre-deposit alongwith Interest - assessee shall be entitled to refund of the amount deposited alongwith interest at prescribed...

The case pertains to the interpretation of amended provisions of Sections 35F and 35FF of the Central Excise Act, 1944, regarding eligibility for interest on pre-deposit...

Quick Updates: