https://www.taxtmi.com/caselaws?id=782467 CESTAT Kolkata held that the appellant had either paid excess service tax or amounts during investigation which never legally became service tax liability. Relying on its earlier decision in a similar matter, the Tribunal ruled that such amounts are not governed by Section 11B of the Central Excise Act, and consequently Section 11BB on interest for delayed refund is also inapplicable. Instead, the appellant is entitled to refund of the amounts paid along with interest at 12% per annum. The appeal was disposed of in these terms. en-us Thu, 13 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 11:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782467 CESTAT Kolkata held that the appellant had either paid excess service tax or amounts during investigation which never legally became service tax liability. Relying on its earlier decision in a similar matter, the Tribunal ruled that such amounts are not governed by Section 11B of the Central Excise Act, and consequently Section 11BB on interest for delayed refund is also inapplicable. Instead, the appellant is entitled to refund of the amounts paid along with interest at 12% per annum. The appeal was disposed of in these terms. Case-Laws Service Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782467