2018 (5) TMI 1677

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....rvice Tax, Bilaspur at Raipur for claiming said refund of Service Tax amounting to Rs. 34,89,271/- alongwith interest on delay at the rate of 12% amounting to Rs. 19,20,342/- in terms of the implementation of the aforesaid order dated 8th December,2011. The said application was partly allowed vide order dated 14th October, 2016 directing the refund of Service Tax. The payment of interest was not announced. 2. Aggrieved of this order, an appeal before the Commissioner (Appeals) has been filed, which was dismissed vide order dated 30th October, 2017. Resultantly, the appeal in hand has been filed. Arguments of both the parties heard, where the appellant has relied upon the case of M/s.Kaleesuwary Refinery Pvt. Ltd. - 2016-TIOL-2228 - HC Mad ....

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.....12.2011. The said request was accepted vide order dated 16th August, 2016 with the direction to the Superintendent of Service Tax, Range-5, Korba to verify the refund claim. In furtherance of the said order, the pre-deposit was refunded to the appellant on 17th October, 2016. For this, the refund was made after the delay of 4 years and 224 days, but was within 3 months of the application of the appellant praying for refund of this amount in terms of implementation of order dated 08.12.2011. Now to check as to whether the refund was to be made alongwith interest, the relevant provision is to be looked into. Section 35 FF of the Central Excise Act reads as follows:- "Section 35FF. Interest on delayed refund of amount deposited under the pro....