2018 (6) TMI 202

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....r (A.R.) ORDER Per: Ramesh Nair The short issue involved in the present case is that whether the appellant is entitled for refund of interest on the refundable interest which was paid in the respect to delayed payment of service tax. 2. The facts of the case are that appellant have been providing output services to their other own unit, department was of the view that the service provi....

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....ervice tax and interest paid by them was collected by the department authority, accordingly, the entire amount become a deposit and not a service tax or interest, therefore, refund of the said amount should have been paid within the 3 month from the date of application and there was a delay on for refund of the entire amount, hence interest is payable. He placed reliance on the following two judgm....

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....l consideration of the submission made by both the sides and perusal of the records. I find that amount is refundable under Section 11B which is reproduced below. (1). "Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Collector of Central Excise before the expiry of six months 1 from the relevant date 4 in such form as may b....

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.... shall not apply where any duty has been paid under protest." From the above Section 11B the amount refundable is duty of Excise and interest if any paid on such duty. Accordingly, the sanctioning authority had granted the refund of service tax along with interest paid on such service tax. 7. On plain reading of the Section 11B, I find that though the amount refundable under section 11B is d....