2019 (6) TMI 384

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.... For The Respondent : Mr. Satyakam, Std. Counsel ORDER 1. This appeal is directed against a judgment and order dated 14.09.2017, passed by the Customs, Excise and Service Tax Appellate Tribunal [hereinafter referred to as "the Tribunal"]. The appellant's grievance is that the Tribunal has not dealt with its claim for interest on refunds of service tax, which have been allowed. 2. T....

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....,48,524     Total 2,93,15,554 3. Of the total claim of Rs.2,93,15,554/-, the Assistant Commissioner sanctioned the refund of Rs.2,84,48,051/-. The appellant approached the Commissioner (Appeals) in respect of the remaining amount, but its appeal was dismissed. The Tribunal has disposed of the appellant's appeal against the Commissioner's order by the impugned order, allowi....

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....ns of the Central Excise Act applicable in relation to service tax. These include Section 11 BB, which provides as follows: "Section 11BB. Interest on delayed refunds --- If any duty ordered to be refunded under sub-section (2) of section 11B to any applicant is not refunded within three months from the date of receipt of application under subsection (1) of that section, there sh....

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....uch date, till the date of refund of such duty. Explanation. - Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal, National Tax Tribunal or any court against an order of the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, under sub-section (2) of section 11B, the order passed by the Commissioner (Appeals), Appellate Tribu....