2013 (5) TMI 205

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...., for the Appellant. Ms. D.M. Durando, Dy. Commissioner (AR), for the Respondent. [Order per : Ashok Jindal, Member (J)]. -  The appellant is in appeal against the order of denial of refund claim of the interest for the delayed payment of service tax paid by them. 2. The facts in brief of the case are that the appellants are manufacturer of motor vehicles and entered into Tec....

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.... the show-cause notice on 18-1-2006. The said refund claim of interest was rejected by both the lower authorities. Therefore, the appellant is before us. 3. Heard both sides. 4. Shri Bharat Raichandani, learned Advocate appearing for the appellant submitted that the authorities have erred while rejecting their refund claim on the ground of limitation as well as on the ground that t....

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....upreme Court, therefore, the appellants are entitled for refund of the service tax as well as the interest paid thereon from 11-12-2008 when the Hon'ble High Court of Bombay has decided the issue. The appellant did not file the refund claim of the service tax as the credit of the same has been taken by them. They have only filed refund claim of the interest which was not payable by them within one....

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....ity of service tax was not leviable as per the decision of the Indian National Ship Owners Association v. Union of India (supra) but the appellant did not take recourse of the claiming the refund of the service tax paid by them which implies that they have admitted their service tax liability. Once they have admitted their liability of service tax, the same should be paid along with interest as he....