https://www.taxtmi.com/caselaws?id=794704 Interest on refunded service tax was payable because the amount had been retained by the Revenue after payment under demand without a prior show cause notice, and the original demand and refund rejection were found unsustainable on the facts. Applying the settled rule that interest accrues when money legally due to the assessee is withheld beyond the permissible period, the Tribunal treated the relevant period as running from the date of payment until refund. The appellant was held entitled to interest at 6% per annum for that period. en-us Wed, 08 Jul 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794704 Interest on refunded service tax was payable because the amount had been retained by the Revenue after payment under demand without a prior show cause notice, and the original demand and refund rejection were found unsustainable on the facts. Applying the settled rule that interest accrues when money legally due to the assessee is withheld beyond the permissible period, the Tribunal treated the relevant period as running from the date of payment until refund. The appellant was held entitled to interest at 6% per annum for that period. Case-Laws Service Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794704