2021 (3) TMI 1195

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....ervices" to foreign clients; the appellant filed refund claims under Rule 5 of Cenvat Credit Rules, 2004 (CCR for short) read with Notification No. 27/2012-CE (NT) dated 18.06.2012, of various amounts pertaining to various periods, for the input services availed and used by them in providing taxable output services which were exported out of India. The following is the table depicting refund period vis-à-vis the appeals before this forum:- S.No. Appeal No. OIA Refund Period Refund appln. Filed date Refund received date 1 ST/40847/2018 329 Dt.30.11.17 Apr14 to June14 04.03.2015 24.01.2017 2 ST/40848/2018 330 Dt.30.11.17 July15 to Sep15 11.03.2016 24.01.2017 3 ST/40849/2018 331 Dt.30.11.17....

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.... 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 Appellate Authority or the Court, then for the purpose of this Section the order made by such higher Appellate Authority or by the Court shall be deemed to be an order made under sub-section (2) of Section 11B of the Act. It is clear that the Explanation has nothing to do with the postponement of the date from which interest becomes payable under Section 11BB of the Act. Manifestly, interest under Section 1....

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....isdictional Commissioners may devise a suitable monitoring mechanism to ensure timely disposal of refund/rebate claims. Whereas all necessary action should be taken to ensure that no interest liability is attracted, should the liability arise, the legal provision for the payment of interest should be scrupulously followed......" Finally, Hon'ble Supreme Court has concluded that the liability of the Revenue to pay interest under Section 11 BB ibid commences from the date of expiry of three months from the date of receipt of application for refund under Section 11 B (1) of the Act. 5. The refund in the case on hand was sanctioned by the sanctioning authority after considering the facts and documents available as on the date of such sanction....