https://www.taxtmi.com/caselaws?id=766510 Interest was not payable on a service tax refund where the refund application had to be filed afresh pursuant to the High Court's direction and the authorities sanctioned the refund within 90 days of that application. The earlier refund claim filed by the Housing Board was not treated as the appellant's own claim, so there was no delay in processing the operative application. In the absence of statutory provision supporting interest from the date of original deposit, and because the cited cases concerned delayed refunds, the claim for interest was rejected. en-us Tue, 25 Feb 2025 00:00:00 +0530 Thu, 27 Feb 2025 08:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766510 Interest was not payable on a service tax refund where the refund application had to be filed afresh pursuant to the High Court's direction and the authorities sanctioned the refund within 90 days of that application. The earlier refund claim filed by the Housing Board was not treated as the appellant's own claim, so there was no delay in processing the operative application. In the absence of statutory provision supporting interest from the date of original deposit, and because the cited cases concerned delayed refunds, the claim for interest was rejected. Case-Laws Service Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766510