Tanya Communications Versus CCT, Visakhapatnam – GST
Service Tax
2018 (11) TMI 1520 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 3-10-2018
Appeal No.ST/30777 & 30778/2018 – A/31267-31268/2018
Service Tax
Mr. P.K. Choudhary, Member (Judicial)
Shri Venkata Prasad, Representative (CA) for the Appellant.
Shri B. Guna Ranjan, Superintendent/AR for the Respondent.
ORDER
Per: P.K. Choudhary
1. The appeal is filed by the appellant against Order-in-Appeal No. VIZ-EXCUS- 001-APP-324-325-17-18 dated 28.03.2018.
2. The facts of the case in brief are that the appellant is engaged in the activity of civil construction and electrical installation works. They have entered into contracts with their clients which are
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from 01.09.2004 to 30.09.2007.
4. As far as Appeal No.ST/30777/2018 is concerned, I find that there has been a delay in sanctioning the refund claim beyond the period of three months from the date of filing of the refund claim/application. The appellant is eligible for interest at the applicable rate on the amount of refund sanctioned in terms of Sec. 11BB of Central Excise Act, 1944. The appellants have claimed an amount of Rs. 52,915/-. It is a settled position of law that interest under Sec. 11BB should be allowed to the assessee whenever there is delay in sanctioning the refund beyond the period of three months from the date of filing of the application for refund. It is therefore observed that the interest amount may be recalculated
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