Appellant entitled to interest on service tax refunds u/s 11BB of Central Excise Act and Section 83 of Finance Act.

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....Interest on refunds of service tax - The appellant's claim is entirely justified having regard to the statutory regime of Section 11 BB of the Central Excise Act, 1944 r.w.s. 83 of the Finance Act, 1994 which expressly makes various provisions of the Central Excise Act applicable in relation to service tax - interest allowable from the expiry of three months from the date of receipt of the application for refund.....