https://www.taxtmi.com/caselaws?id=265090 Pendency of a Revenue appeal before the Supreme Court did not, by itself, justify withholding statutory interest on a refunded service tax amount where no interim stay or restraint order was in force. The Tribunal had already set aside the demand and the refund rejections, and the principal sum had been returned, leaving only the dispute over interest. In the absence of any protective order despite opportunity to obtain one, the Revenue could not continue to deny the interest component. The petitioner was therefore entitled to release of the outstanding interest unless the Revenue secured interim protection within the time granted. en-us Mon, 03 Aug 2015 00:00:00 +0530 Wed, 13 Jan 2016 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265090 Pendency of a Revenue appeal before the Supreme Court did not, by itself, justify withholding statutory interest on a refunded service tax amount where no interim stay or restraint order was in force. The Tribunal had already set aside the demand and the refund rejections, and the principal sum had been returned, leaving only the dispute over interest. In the absence of any protective order despite opportunity to obtain one, the Revenue could not continue to deny the interest component. The petitioner was therefore entitled to release of the outstanding interest unless the Revenue secured interim protection within the time granted. Case-Laws Service Tax Mon, 03 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265090