TaxTMI 
TaxTMI 
2022 (2) TMI 954
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....oya Flour, Soya Flacks, Soya Grits, texture Vegetable Proteins etc., falling under Chapter 15 to 35 of the Central Excise Tariff Act, 1985. The Appellant mostly exports the said products to outside the country. For exportation of the said goods, the Appellant avails the services of goods transport agencies, C.H.A., business auxiliary service and port service. Since, the said services are defined as taxable services under the Finance Act, 1994, service tax liability was discharged by the service providers or the appellant under the Reverse Charge Mechanism. In view of the fact that those services were availed/utilized for the purpose of exportation of the goods, the Appellant had filed the refund applications before the department under Noti....
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....smuch as the refund applications were processed after submission of all the relevant documents by the appellant and that since the refund was granted within the stipulated time frame of three months, the benefit provided under Section 11BB ibid for grant of interest shall not be available to the appellant. Feeling aggrieved with the impugned orders, the Appellant had preferred these Appeals before the Tribunal. 4. Shri Ankur Upadhyay, learned Advocate appearing for the Appellant submitted that the refund applications filed by the Appellant way back in 2009 were decided vide the adjudication orders passed in the year 2016, pursuant to the remand directions contained in the order dated 10.10.2016 passed by the Tribunal. Thus, by referring ....
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....hould not be eligible for the interest amount claimed by them. 6. Heard both sides and examine the case records. 7. I find that the learned Assistant Commissioner in the original order dated 12.09.2017 had considered the refund application filed by the appellant during the year, 2009 and thereafter, sanctioned the refund amount in question to the Appellant in the year 2017. The provisions for grant of interest on delayed refunds are contained in Section 11BB ibid, which reads as under:- "If any duty ordered to b 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 sub-section (1) of that section, there shall be paid to that applicant i....
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....tion of the refund amount. I find that there is no substance in the submissions made by the learned AR for Revenue that the revised application filed by the Appellant in the year 2017 were to be considered as the relevant date of filing of applications for grant of refund inasmuch as the original authority nowhere in the order dated 12.09.2017 had considered such facts. Rather, in the first paragraph of the original order, it had specifically been recorded that the refund application filed on 29.06.2009 was considered for grant of the refund amount. On examination of the records available in the case file vis-a-vis the statutory provisions, I have no hesitation in accepting the fact that there is in fact delay in grant of refund amount to t....