https://www.taxtmi.com/article/detailed?id=6031 Where a stay application against an order allowing a refund is dismissed, the administration lacks basis to withhold the sanctioned refund; the substantive issue of unjust enrichment remains for the appellate forum and does not justify retention. Interest assessment in such substantive disputes may differ from the lower rate prescribed for mere delay under Section 11BB, reflecting that the dispute is not confined to procedural delay. en-us Thu, 29 Jan 2015 06:39:06 +0530 Thu, 29 Jan 2015 06:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6031 Where a stay application against an order allowing a refund is dismissed, the administration lacks basis to withhold the sanctioned refund; the substantive issue of unjust enrichment remains for the appellate forum and does not justify retention. Interest assessment in such substantive disputes may differ from the lower rate prescribed for mere delay under Section 11BB, reflecting that the dispute is not confined to procedural delay. Articles Service Tax Thu, 29 Jan 2015 06:39:06 +0530 https://www.taxtmi.com/article/detailed?id=6031