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Service Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Interest of delayed refund - Relevant date for calculation of ...

Case Laws     Service Tax

November 1, 2022

Interest of delayed refund - Relevant date for calculation of Interest - The Commissioner (Appeals) committed an illegality in construing 29.01.2020 as the date of filing of the refund application whereas the dates of filing of the refund applications were 30.03.2017, 20.06.2017, 31.07.2017 and 28.08.2017. On 29.01.2020 the appellant had merely submitted an application for implementation of the order passed for refund of the amount claimed in the four applications - AT

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