Interest on Delayed Service Tax Refund: Payable After 3 Months from Application Receipt

Champion Flavours Vs Commissioner CGST (CESTAT Chandigarh) In a recent decision by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Chandigarh, the appellant, Champion Flavours, emerged victorious against the Commissioner (Appeals) in a dispute over the interest on delayed payment of service tax refund under Section 11BB of the Central Excise Act, 1944. The dispute arose from a refund claim filed by Champion Flavours, engaged in the manufacturing of Menthol, Menthol Crystals, and DMO, availing area-based exemption under Notification No. 56/2002 dated 14.11.2002. The refund cl...