Interest on Refund of the pre-deposit amount - In the present ...

Interest on Pre-Deposit Refund: No Interest Due Under Unamended Section 35FF for Timely Refund Within Three Months.

September 3, 2022

Case Laws Service Tax AT

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 provisions of the 35F. Such being the position, interest on delayed refund of amount would continue to be governed by the unamended provisions of section 35FF - no interest would be payable to the respondent since the amount was refunded within three months from the date of communication of the order. - AT

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Interest on Refund of the pre-deposit amount - In the present ...

Interest on Pre-Deposit Refund: No Interest Due Under Unamended Section 35FF for Timely Refund Within Three Months.

September 3, 2022

Case Laws Service Tax AT

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