2019 (2) TMI 581

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.... involved in all the 5 appeals is identical, they are being disposed of by this common order. 2. Briefly the facts of the present case are that the appellant is engaged in export of services and is registered with the STPI. The appellant is engaged in export of software design and development service to its group companies located outside India and the services provided by the appellant are taxable under Information Technology Software Services (ITSS) and qualified as export under Rule 6A of the Service Tax Rules, 1994. During the impugned period, the entire services were exported to its group companies. Appellant procured various input services to provide the output service which is exported. They filed the refund claim in terms of Rule 5....

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....tled by various decisions of the High Courts and the Supreme Court. In support of his submission, he placed reliance in the case of Rajalakshmi Textile Processor (P) Ltd. [2008(221) ELT 38 (Mad.)] where the Madras High Court has held that the CENVAT credit is equal to payment of duty and hence that refund of CENVAT credit as per Rule 5 of CENVAT Credit Rules is equivalent to refund of duty paid under Section 11B of the Central Excise Act. Accordingly interest under Section 11BB of the Central Excise Act was granted. He further submitted that this view was also taken by the Gujarat High Court in the case of Reliance Industries Ltd. where it was held that refund order under Rule 5 of CENVAT Credit Rules shall be refunded under Section 11B(2) ....

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....he date of order of refund. Similarly, in the case of Sterlite Industries Ltd. [2015(315) ELT 608 (Tri. Ahmd.)], it was held that Section 11B of Central Excise Act is also applicable in case of refund filed under Rule 5 of CENVAT Credit Rules, 2004. Hence, Section 11BB is applicable to refund claim. In this regard, following decisions have also been relied upon:- i. Shroff United Chemicals Ltd. vs. UOI [2011(24) STR 17 (Bom.)] ii. UOI Vs. Jindal Drugs Ltd. [2014(305) ELT 396 (Bom.)] iii. CCE, Pune-II Vs. Sulaki Chemicals Pvt. Ltd. [2014(310) ELT 511 (Bom.)] iv. Reliance Industries Ltd. [2010(259) ELT 356 (Guj.)] v. Annapurna Plastopack Pvt. Ltd. [2004(167) ELT 529 (Tri. Mum.)] vi. Sterlite Industries Ltd. [2015(315) ELT 608 (Tri. Ahmd....