Refund of Excess Service Tax along with Interest was allowable to Delhi And District Cricket Association

Delhi And District Vs Assistant Commissioner Central Tax (Delhi High Court) Conclusion: Once the statute provided for payment of interest and the stipulated conditions were fulfilled, the respondent/revenue would be obliged, in law, to pay the interest alongwith the refund. The fact that assessee submitted a communication that it will not claim interest, would not bar assessee from claiming the interest, as the law otherwise allowed for the same. Held: In the instant case, the department passed an order stating that the assessee association had short paid towards tax. Assessee approached the H...