2018 (5) TMI 28

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.... Per: Shri M V Ravindran, This appeal is directed against OIA-PJ/429/VDR-I/2012-13 dt 24/01/2013 passed by the Commissioner of Central Excise, CUSTOMS (Adjudication)-VADODARA-I. 2. Heard both sides and per used the records. 3. The issue that falls for consideration of the Bench is regarding rejection of the refund claim of interest filed by the appellant is right or otherwise. 4. Br....

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....nt of Service tax toward mobilization advance. A show cause notice dt. 17.01.2011 was issued to the appellant proposing rejection of refund claim on the ground that they should have filed refund for such service tax payment but not for interest amount in terms of Noti. No 09/2009-ST dated 03.03.2009 which provides for exemption from the service tax in respect of the service specified in clause (10....

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....terest which has been paid by them is not due to them. 7. Ld DR reiterated the findings of lower authorities. 8. I find that the claim on the appellant that they are eligible for the refund of the amount for interest is devoid of any merits for more than one reason. 9. Firstly, the appellants has not contested the Service Tax liability which has been discharged by them before the Govt. Au....