Service tax refund for construction services approved; no undue delay found, interest set at 9% per Delhi High Court ruling.

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....Refund of service tax - commercial and industrial construction service - time limitation - since the claim for refund is based on the decision of the Delhi High Court in Suresh Kumar Bansal’s case, and since the application for refund was filed barely two months after the decision of the Delhi High Court, it cannot be said that there is any inordinate delay in the petitioners seeking refund of the tax paid by them - Refund allowed with 9% interest.....