https://www.taxtmi.com/caselaws?id=350530 The tribunal set aside the rejection of the refund claim for service tax paid on commission, recognizing the service activity as an export. The appellant was entitled to interest on delayed refund payment under Section 11BB of the Central Excise Act, 1944, as the second refund application was deemed unnecessary after the Commissioner's decision. The tribunal emphasized the obligation to pay interest beyond a specified period, allowing the appeal with interest on the delayed refund payment and citing legal precedents to support the entitlement to interest automatically under the statute. en-us Thu, 03 Aug 2017 00:00:00 +0530 Thu, 16 Nov 2017 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350530 The tribunal set aside the rejection of the refund claim for service tax paid on commission, recognizing the service activity as an export. The appellant was entitled to interest on delayed refund payment under Section 11BB of the Central Excise Act, 1944, as the second refund application was deemed unnecessary after the Commissioner's decision. The tribunal emphasized the obligation to pay interest beyond a specified period, allowing the appeal with interest on the delayed refund payment and citing legal precedents to support the entitlement to interest automatically under the statute. Case-Laws Service Tax Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350530