https://www.taxtmi.com/caselaws?id=447903 Rajasthan HC dismissed petition seeking interest on service tax refund of Rs. 14,42,900/-. Petitioner filed refund application on 18.10.2021 and received refund on 08.12.2021. Court held that under Section 11BB of Central Excise Act, 1944, interest accrues only if refund is not processed within three months of application. Since refund was sanctioned within prescribed timeframe, no interest liability arose. Court noted the Act provides self-contained mechanism for refunds and cannot issue directions beyond statutory provisions. en-us Fri, 06 Oct 2023 00:00:00 +0530 Sun, 07 Jan 2024 22:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447903 Rajasthan HC dismissed petition seeking interest on service tax refund of Rs. 14,42,900/-. Petitioner filed refund application on 18.10.2021 and received refund on 08.12.2021. Court held that under Section 11BB of Central Excise Act, 1944, interest accrues only if refund is not processed within three months of application. Since refund was sanctioned within prescribed timeframe, no interest liability arose. Court noted the Act provides self-contained mechanism for refunds and cannot issue directions beyond statutory provisions. Case-Laws Service Tax Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447903