TaxTMI 
TaxTMI 
2019 (12) TMI 339
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.... those to be considered for disposing the impugned appeal. In view of the same, I hereby proceed to decide the impugned appeal on merits. 2. The facts in brief are that the appellants are engaged in providing Business Auxiliary services to their clients located outside India and are also engaged for marketing of their products in India. Appellants had filed refund claim of unutilised Cenvat Credit amounting to Rs. 23,12,37,136/- on 05.09.2017 for the period from January, 2017 to March, 2017 under notification No. 27/2017 as was issued under Rule 5 of Cenvat Credit Rules, 2004. Vide Order- in-Original No. 03/2017 dated 04.12.2017 holding that present is the case of export of service that the refund claim of Rs. 23,03,49,042/- was sanctioned....
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....st on the sanctioned amount. 4. Per contra learned DR has justified the order-under-challenge Para-17 thereof is impressed upon that present admittedly being a case of refund claim qua unutilised Cenvat Credit as contrary to refund claim of duty, there is no infirmity in the impugned order Section 11BB of Central Excise Act, 1944 is also impressed to be not applicable. Appeal is, accordingly, prayed to be dismissed. 5. After hearing the party and perusing the entire record, including the written submissions of the appellants and also the arguments on behalf of department, it is observed and held as follows : Initially, refund claim of unutilised Cenvat Credit amounting to Rs. 23,12,37,136/- was filed. The department initially has sanc....
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....nied the eligibility of the appellant to claim refund of Rs. 1,67,870/- with respect to these services. I do not find any infirmity in the said findings. The order-under-challenge to that extent is hereby upheld. 7. Coming to the grievance of the appellant about his entitlement to claim interest on the sanctioned amount as the same was credited to his account after three days delay from the date of its sanction. 8. Apparently and admittedly, present is the case of refund claim of unutilised Cenvat Credit. The said refund admittedly has been filed under Rule 5 of Cenvat Credit Rules, 2004. No doubt by virtue of Section 83 of Service Tax Act, Section 11BB along with few other of Central Excise Act is applicable to the matters of providing....