interest on delayed refund

[Arun Aggarwal]

Sir . I received a refund claim of the education cess as per the order of the supreme court, further dept is refusing to pay the interest on the delayed refund as a review petition is filed by the dept in the supreme court and there is no stay. pls help me by any citation of high or supreme court to counter them.

tnx

[KASTURI SETHI]

Dear querist,

The following judgement is about denial of refund claim of duty despite the orders passed in favour of the appellant :- (Read thoroughly)

2017 (11) TMI 261 - KARNATAKA HIGH COURT SUPERTRON ELECTRONICS PVT. LTD. Versus UNION OF INDIA

 

[KASTURI SETHI]

The department lost the case in Supreme Court against this judgement.

2017 (3) TMI 1659 - ANDHRA PRADESH HIGH COURT GAYATHRI TIMBER PVT. LTD. Versus SECY., DEPT. OF REVENUE, NEW DELHI

[KASTURI SETHI]

Refund/Rebate claims — Expeditious disposal of

<$FFor subsequent modifications/developments, see Circular No. 450/16/99-CX., dated 30-3-1999.>Circular No. 398/31/98-CX, dated 2-6-1998

 

[KASTURI SETHI]

Refund/Rebate claims — Disposal of claims where application pending at appellate level

Circular No. 572/9/2001-CX, dated 22-2-2001

[Arun Aggarwal]

thanks a lot kasturi ji for the help extended

[KASTURI SETHI]

Sh.Arun Aggarwal Ji,

You are welcome. The querist's satisfaction is my aim.

AI Summary

Interest on delayed tax refunds: entitlement despite departmental review petitions where no judicial stay exists. Entitlement to interest on delayed tax refunds arises where a taxpayer obtains a favorable refund order and the department delays payment; a departmental review petition absent an express judicial stay does not automatically defeat the taxpayer's claim to interest. The discussion cites High Court decisions directing payment of refunds and administrative circulars on expeditious disposal and treatment of claims pending at appellate levels, advising taxpayers to rely on these authorities to press for interest payment when refunds are withheld without a court stay.