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of HC ruled that the plaintiff is entitled to reimbursement of service tax under the Voluntary Compliance Encouragement Scheme 2013, with additional interest of Rs. 26.42 lacs at 10% per annum due to defendant's delay in payment. The court found no valid reason for the defendant's eight-month delay in releasing funds after receiving service tax department clarification on 20th July, 2016. The reimbursement amount of Rs. 3,94,34,035/- was confirmed, and the plaintiff was granted interest if payment is not made within two months from the date of order. The appeal was allowed, and the suit was decreed in favor of the plaintiff.
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