Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Refund of Service tax paid by mistake - amount mistakenly paid was thus a deposit or not - refund rejected observing that the appellant were registered with the Department and was aware that they are required to deposit service tax on the taxable services - - Refund allowed - Limitation u/s 11B will not be applicable as the amount deposited is not tax and, at best, revenue deposit. - AT
Refund of Service tax paid by mistake - amount mistakenly paid was thus a deposit or not - refund rejected observing that the appellant were registered with the Department and was aware that they are required to deposit service tax on the taxable services - - Refund allowed - Limitation u/s 11B will not be applicable as the amount deposited is not tax and, at best, revenue deposit. - AT
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