Service Tax Rebate Delays Beyond 3 Months attract Interest until its Full Refund: CESTAT [Read Order]
The tribunal held that parties are entitled to receive an interest amount when there is a delay in the payment of a refund permitted by the court starting from the expiry of three months since such an application for a refund is made till the refund is completed
By Eeva Mary Sanil - On November 21, 2024 11:26 am - 2 mins read
In a recent case, the Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that a delay in refunding a service tax rebate beyond the expiry of three months from the date of filing the refund application would attract Interest until the refund is realised. The tribunal resorted to…
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