2024-VIL-293-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax – Section 35FF of Central Excise Act, 1944 – Refund of pre-deposit – Entitlement of interest – Appellant is engaged in providing taxable services under category of Construction of Complex Services – Original authority confirmed demand of Service Tax against Appellant – After deposit of amount of pre-deposit, Commissioner (Appeals) allowed appeal filed by Appellant and set aside demand – Pursuant to said order, Appellant filed an application praying for refund of pre-deposit along with interest – Adjudicating Authority sanctioned refund, but without interest – Whether Appellant is entitled to interest on refund sanctioned by Adjudicating Authority – HELD – Amount in question is admittedly an amount which was deposited by Appellant for filing appeal before Commissioner (Appeals) when duty demand as was proposed vide Show Cause Notice was confirmed by original adjudicating authority – Amount in question is purely in nature of amount of pre-deposit which is mandatorily to be deposited while filing appeal before Commissioner (Appeals) – After order was passed by Commissioner (Appeals) setting aside confirmation of demand, original adjudicating authority sanctioned refund of pre-deposit, but without interest – Adjudicating authority has wrongly relied upon pre amended Section 35FF of the Act for denying entitlement of interest to Appellant – Board clarified that matters of refund other than amount of duty would not be covered under provisions of Section 35FF of the Act – Appellant is entitled for interest from date of deposit to date of refund at rate of 12% – Appeal allowed
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