https://www.taxtmi.com/caselaws?id=415969 The Tribunal allowed the appeals by remanding the issue of interest on refund back to the Original Authority for proper adjudication. The decision clarified that interest under Section 11BB is contingent on the granting of refund under Section 11B and disagreed with the rejection of the claim for interest by the Commissioner (Appeals). The Tribunal set aside the impugned order and directed reconsideration of the refund claim, emphasizing that interest is automatic upon sanctioning the refund. en-us Thu, 07 Oct 2021 00:00:00 +0530 Fri, 17 Dec 2021 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415969 The Tribunal allowed the appeals by remanding the issue of interest on refund back to the Original Authority for proper adjudication. The decision clarified that interest under Section 11BB is contingent on the granting of refund under Section 11B and disagreed with the rejection of the claim for interest by the Commissioner (Appeals). The Tribunal set aside the impugned order and directed reconsideration of the refund claim, emphasizing that interest is automatic upon sanctioning the refund. Case-Laws Service Tax Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415969