2025-VIL-526-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Interest on delayed refund, Section 11BB of Central Excise Act, 1944 - In the de novo proceedings, the original authority sanctioned a refund under the Cenvat Credit Rules, 2004 - Appellant claimed interest on the refund amount from the date of expiry of 3 months from the date of receipt of the refund application - The Commissioner (Appeals) remanded the matter to the original authority for examining and deciding the issue of interest liability on delayed refunds - Whether the Commissioner (Appeals) ought to have decided the issue of payment of interest on the delayed refunds instead of remanding the matter, and whether the relevant date for payment of interest on delayed refunds as per Section 11BB of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 – HELD - the liability of the revenue to pay interest under Section 11BB of the CEA, 1944 commences from the date of expiry of three months from the date of receipt of the application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which the order of refund is made - the provisions of Section 11BB are attracted automatically for any refund sanctioned beyond a period of three months and the jurisdictional Central Excise Officers are not required to wait for instructions from any superior officers or to look for instructions in the orders of higher appellate authority for grant of interest - the lower authority is directed to pay interest to the appellant as per the law laid down – The appeal is allowed
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