2023 (9) TMI 526

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....tion) IN CIVIL APPEAL NO. 8081/2018 - -<br>Service Tax<br>HON&#39;BLE MRS. JUSTICE B.V. NAGARATHNA AND HON&#39;BLE MR. JUSTICE UJJAL BHUYAN For Parties Mr. V. Lakshmikumaran, Adv. Mr. Yogendra Aldak, Adv. Mr. Kunal Kapoor, Adv. Mr. Pranav Mundra, Adv. Ms. Apeksha Mehta, Adv. Ms. Charanya Lakshmikumaran, AOR &nbsp; Mr. Balbir Singh, A.S.G. Mr. Mukesh Kumar Maroria, AOR Ms. Swarupama Chatur....

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....e to be taken against the Assessees. This Court also reiterated that in case the Assessees (respondents in these matters) succeeded, they shall be entitled to refund with interest. Since, the interest amount has not been paid, these Miscellaneous Applications have been filed. We have heard learned counsel for the applicants/Assessees and learned Additional Solicitor General for the responden....

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....f interest to the Assessees would not arise at all. This submission is countered by learned counsel appearing for the Assessees by contending that the direction of the Delhi High Court, as affirmed by this Court would have to be given effect to inasmuch as the payment of the aforesaid sum was made by the Assessees, even in the absence of there being any proceeding in accordance with law. It is ....

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....y stated "in case the respondent(s) succeed they shall be entitled to refund with interest" The aforesaid direction is related to the proceedings pending before this Court inasmuch as the success or otherwise of the Assessee was relatable to the proceedings before this Court and not to any subsequent adjudication which was started by the Department as against the Assessees. In that view of the ....