2011 (5) TMI 763

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.... is filed by the Revenue against the impugned order wherein the Commissioner (Appeals) has rejected the appeal filed by the Revenue against the order of sanctioning of refund claim of the respondent. 2. The facts of the case are that the respondent filed a rebate claim which was held admissible and sanctioned but after sanctioning the demand of interest was adjusted on delayed payment of servi....

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....e an appropriate forum. Instead of approaching the appropriate forum, the department accepted the order and the amount on account of interest payable to the respondent was sanctioned and adjusted against the delay payment of service tax and balance is refunded to the respondent. Against that order, Revenue filed an appeal before the Commissioner (Appeals) which was rejected holding that as the ref....

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....t correct. That order has been appealed by the Revenue before this Tribunal and the said appeal has been rejected by the Tribunal as not maintainable. In that event, I find that the order of Commissioner (Appeals) holding that demand of interest on delayed payment of service tax is not sustainable for want of show-cause notice has attained finality. Therefore, the amount adjusted on account of int....