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Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Denial for petitioner’s claim for interest on refund sanctioned ...


Court Rejects Petitioner's Interest Claim Due to Misinterpretation of Refund Application Date; Order Deemed Incorrect.

August 8, 2023

Case Laws     Service Tax     HC

Denial for petitioner’s claim for interest on refund sanctioned - Period beyond 3 months - The authority erred in holding that the petitioner’s letter dated 07.02.2023, requesting for processing its claims for refund is to be considered as its application for refund. - The impugned order is, ex facie, erroneous to the extent it rejects the petitioner’s claim for interest. - HC

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