https://www.taxtmi.com/caselaws?id=775386 The CESTAT New Delhi held that where Section 11B is not applicable for refund of service tax deposited by mistake, Section 11BB cannot be invoked to determine interest. Following its earlier ruling in M/s P. S. Builders & Ors., the Tribunal ruled that the appellant is entitled to interest at 12% on delayed refunds. The appeal was disposed of accordingly. en-us Fri, 18 Jul 2025 00:00:00 +0530 Fri, 25 Jul 2025 08:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775386 The CESTAT New Delhi held that where Section 11B is not applicable for refund of service tax deposited by mistake, Section 11BB cannot be invoked to determine interest. Following its earlier ruling in M/s P. S. Builders & Ors., the Tribunal ruled that the appellant is entitled to interest at 12% on delayed refunds. The appeal was disposed of accordingly. Case-Laws Service Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775386