2024 (8) TMI 1105

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the Commissioner (Appeals) is assailed by the Assessee Appellant in this appeal. 2. Fact of the case, in a nutshell, is that Appellant has been providing backoffice support services and Information Technology enabled services to M/s. Lester inc, USA. The said service being classified as export of services under Rule-6A of the Service Tax Rules, 1994, appellant sought for refund of unutilised accumulated cenvat credit as per Rule-5 of the cenvat credit Rules read with notification No. 27/2012-CE(NT) dated 18.06.2012 for the period from January 2013 to June 2013 for two quarters (dealt in subject appeal No. ST/85800/2021) and from January 2014 to March 2015 for four quarters (dealt in Appeal No. ST/85806/2021). The said refund claims tr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earned Commissioner by applying ratio of the judgment passed in the absence of Appellant by this Tribunal in the case of Gionee Industrial Pvt Ltd V/s. the Assistant Commissioner (GST East) [2019 (12) TMI 339 Tri-Delhi] had given an erroneous finding that interest is not payable for refund granted under Rule-5 of CENVAT Credit Rules, 2004. He further submitted that this Tribunal has observed in the case of Capita India Ltd, cited supra that the Bench was not assisted and appraised by the Departmental representative, in the absence of Appellant, about the findings of Hon'ble Supreme Court favouring payment of interest on delayed refund of accumulated cenvat credit, for which no consideration can be attached to the said finding made in Gionee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch rate...." makes it mandatory for the refund sanctioning authority to pay interest wherever refund could not be sanctioned within three months of receipt of the application for refund. It would also be worthwhile to reproduce para 8, 9 and 10 of the order passed by Hon'ble Gujarat High Court in Reliance Industries (Respondent), cited supra that has attained finality in view of approval of the same by the Hon'ble Supreme Court of India. It reads; 8. The provision of claiming refund of duty under the principal statute, viz., the Central Excise Act, 1944 is under section 11-B of the Act. Under sub-section (2) thereof, if the officer concerned, on receipt of any application for refund, is satisfied that the whole or any; part of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ered under Rule 5 of the Rules would therefore, be a refund made under subsection (2) of Section 11B of the Act. 10. Section 11-BB of the Act makes provision for payment of interest from the date immediately after expiry of three months from the date of receipt of the application under sub-section (1) of that section, till the date of refund of such duty at such rate as may be fixed by the Central Government by notification in the Official Gazette subject to the minimum and maximum limits specified thereunder, if any duty ordered to be refunded under sub-section (2) of section 11-B to any applicant is not refunded within three months from the date of receipt of such application. Thus, section 11BB of the Act would be attracted in c....