2022 (3) TMI 1216

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....vitha, Superintendent (AR) For the Respondent ORDER It is an unfortunate case wherein a hapless assessee is made to bear the additional "taxes" in order to get the interest which is legally due to him. The appellant despite getting a favourable order by this Bench vide Final Order No. 20068/2020 passed on 27/01/2020 in the first round of litigation wherein his appeal came to be allowed with ....

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....all be paid to the assessee if refund is not granted within three months from the date of receipt of application for refund under Section 11B(1) ibid. This means that the interest under Section 11BB ibid. is automatic, which triggers when no refund is granted within three months of the date of application seeking refund. 3. Appellant filed a reminder application seeking refund of Rs. 21,86,663/....

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....ith the Revenue accepting the same. This Bench had clearly observed that there was a letter dated 25/11/2005 filed by the appellant stating that the service tax was being remitted under protest, which was sufficient to take the appellant's case within the time embargo placed under Section 11B ibid. There was also a clear finding by this Bench that the appellant had not collected the service tax an....

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....judicating authority has clearly ignored both directions of this Bench (supra) as well as Order-in-Appeal No. 291/2013 dated 21/11/2013 (supra) for which the Revenue has to answer, since, both the above orders have become final. Not following the order of a higher appellante authority amounts to judicial impropriety, especially when such order of a higher appellate authority has become final. In f....