https://www.taxtmi.com/caselaws?id=774010 CESTAT Ahmedabad ruled that SC precedent in Ranbaxy Laboratories vs. Union of India must be followed over conflicting Tribunal decisions regarding interest calculation on delayed service tax refunds. The court held that under Section 11BB of Central Excise Act, 1944, interest becomes payable after three months from receipt of refund application, not from Tribunal order date. Commissioner (Appeals) erred by following Tribunal's larger bench decisions instead of binding SC judgment. Under Article 141, SC law is binding throughout India and cannot be ignored. The refund application was remanded to first Adjudicating Authority for fresh decision following SC precedent. en-us Tue, 01 Jul 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774010 CESTAT Ahmedabad ruled that SC precedent in Ranbaxy Laboratories vs. Union of India must be followed over conflicting Tribunal decisions regarding interest calculation on delayed service tax refunds. The court held that under Section 11BB of Central Excise Act, 1944, interest becomes payable after three months from receipt of refund application, not from Tribunal order date. Commissioner (Appeals) erred by following Tribunal's larger bench decisions instead of binding SC judgment. Under Article 141, SC law is binding throughout India and cannot be ignored. The refund application was remanded to first Adjudicating Authority for fresh decision following SC precedent. Case-Laws Service Tax Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774010