https://www.taxtmi.com/caselaws?id=764288 CESTAT KOLKATA - AT allowed the appeal, holding that an "under protest" payment letter filed with the first contested Service Tax payment covered subsequent payments, so the second payment of Rs.8,05,266 was refundable. The Tribunal applied precedent to treat the subsequent payment as made under protest absent contrary Revenue evidence. Interest on the refund was awarded at 12% per annum from three months after the refund claim date until payment, following applicable authority on delay in refund processing. Appeal allowed. en-us Tue, 07 Jan 2025 00:00:00 +0530 Sat, 08 Nov 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764288 CESTAT KOLKATA - AT allowed the appeal, holding that an "under protest" payment letter filed with the first contested Service Tax payment covered subsequent payments, so the second payment of Rs.8,05,266 was refundable. The Tribunal applied precedent to treat the subsequent payment as made under protest absent contrary Revenue evidence. Interest on the refund was awarded at 12% per annum from three months after the refund claim date until payment, following applicable authority on delay in refund processing. Appeal allowed. Case-Laws Service Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764288