2019 (7) TMI 499

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.... Advocate for the appellant. Ms.Tamnna Alam, Authorised Representative for the respondent. Anil Choudhary, The issue in this appeal is regarding grant of interest on refund under Section 11 BB of the Central Excise Act, read with provisions of Service Tax. 2. The brief facts are that the appellant is an exporter. They availed input services in the process of export of their final produ....

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....ices as under:- (i) Transport of goods by road (ii) Customs House Agent Service (iii) Business Auxiliary Service (iv) Port services 2.1.5. After scrutiny of the refund claims, it was found to be ineligible and therefore it was proposed for rejection of the refund claim by the Adjudicating Authority on grounds elaborately mentioned in show cause notices.....

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....irections to examine and ensure the compliance under Clause 2(j) of the notification no.17/2009, which requires the assessee - where the amount of refund sought under a claim is more than 0.25% of the declared 'free on board value' or FOB of export, such certification, shall be done by the Chartered Accountant who audits the annual accounts of the exporter for the purpose of the Companies Act, 195....

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....quired to comply with the Conditions No. 2(j) of the said notification. Thus, there is no delay on the part of the Revenue in granting refund and the Adjudicating Authority has rightly granted the refund without interest and accordingly, rejected the claim for interest for the period 21.12.2009 to 12.03.2018. 6. Being aggrieved, the appellant is before this Tribunal against rejection of the cla....