2016 (8) TMI 896

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....ant Shri R.K. Mishra and Dharam Singh, Authorized Representative (DR) for the Respondent ORDER Per. V. Padmanabhan The issue involved in both these appeals is identical and hence these two are decided through this order. The appellant is registered with the Department for providing services. They filed refund claims for refund of service tax paid under Business Auxiliary Service. The t....

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....al till the date of payment of refund. These impugned orders are challenged before the Tribunal on the ground that interest will be payable from the date after expiry of three months from the date of filing of refund claim till the date of payment of the refund. 2. I heard Shri A.K. Batra, C.A. and Shri Varun Gupta, Advocate for the appellant and Shri R.K. Mishra and Shri Dharam Singh, learned ....

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....ries (supra) :- "17. The seminal issue is whether there has been delay in grant of refund and consequently, whether the respondent-assessee is entitled to interest. Keeping in view the enumerated facts, the submissions canvassed and the provisions referred to, it is necessary to appreciate the principle stated in Ranbaxy Laboratories Limited (supra). In the said case, the question arose w....

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....t shall be paid interest at such rate, as may be fixed by the Central Government, on expiry of a period of three months from the date of receipt of the application. The Explanation appearing below Proviso to Section 11BB introduces a deeming fiction that where the order for refund of duty is not made by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise but by an....