Interest eligible if service tax refund is not sanctioned within three months from filing date

Bombardier Transportation India Pvt Ltd Vs C.C.E. & S.T Vadodara II (CESTAT Ahmedabad)

We find that there is no dispute that the appellant had initially filed the refund application on 13.06.2011. It is this refund claim which was rejected by the sanctioning authority and the matter had travelled up to this Tribunal. This tribunal vide order No. A/12474/2021 dated 07.10.2021 allowed the appeal of the appellant. Consequent to this order, the sanctioning authority has granted the refund, however, the interest was not allow

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