https://www.taxtmi.com/caselaws?id=774152 CESTAT Kolkata held that appellant's appeal challenging rejection of interest on refund was maintainable. Appellant had deposited Rs. 33,73,971 during investigation, which became pre-deposit after successful appeal establishing no service tax liability. Court ruled that refund of investigation deposits with interest is automatic without requiring separate application under Section 11B. Appellant entitled to 12% per annum interest from deposit date until refund date, following Supreme Court precedent. Commissioner (Appeals) order rejecting appeal as non-maintainable was overturned. Appeal disposed favorably. en-us Thu, 03 Jul 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774152 CESTAT Kolkata held that appellant's appeal challenging rejection of interest on refund was maintainable. Appellant had deposited Rs. 33,73,971 during investigation, which became pre-deposit after successful appeal establishing no service tax liability. Court ruled that refund of investigation deposits with interest is automatic without requiring separate application under Section 11B. Appellant entitled to 12% per annum interest from deposit date until refund date, following Supreme Court precedent. Commissioner (Appeals) order rejecting appeal as non-maintainable was overturned. Appeal disposed favorably. Case-Laws Service Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774152