TMI Blog2018 (4) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... / 2018 - Dated:- 20-2-2018 - MR. S.S GARG, JUDICIAL MEMBER Shri Mihir Mehta, Advocate, For the Appellant Smt. Kavitha Podwal, Superintendent(AR), For the Respondent Per: SS GARG The appellants have filed these 10 appeals against the common impugned order dt. 21 /09/2017 passed by the commissioner(Appeals) whereby the commissioner(Appeals) has allowed the refund claim of the assessee but denied to grant interest on the delayed payment of refund. Since the issue involved in all the 10 appeals is identical, all the 10 appeals are disposed by this common order. 2. Briefly, the facts of the present case are that the appellant is engaged in the export of services and is registered with Software Technology Parks of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government account. He further submitted that the issue involved in the present appeals is no more res integra and has been settled by various decisions of the High Courts and the Supreme Courte In support of his submission, he placed reliance in the case of Rajalakshmi Textile Processor (P) Ltd. [2008(221) ELT 38 (Mad.)] where the Madras High Court has held that the CENVAT credit is equal to payment of duty and hence that refund of CENVAT credit as per Rule 5 of CENVAT Credit Rules is equivalent to refund of duty paid under Section 1 1B of the Central Excise Act. Accordingly interest under Section 1 IBB of the Central Excise Act was granted. He further submitted that this view was also taken by the Gujarat High Court in the case of Relianc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the expiry of three months of refund application till refund is granted and not from the date of order of refund. Similarly in the case of Sterlite Industries Ltd. [2015(315) ELT 608 (Tri. Ahmd.)] it was held that Section 11B of Central Excise Act is also applicable in case of refund filed under Rule 5 of CENVAT Credit Rules, 2004 Hence, Section 1 IBB is applicable to refund claim. In this regard, following decisions have also been relied upon: - i. Shroff United Chemicals Ltd. vs. I-JOI [201 1 (24) STR 17 (Bonn.)] ii. 001 vs. Jindal Drugs Ltd. [2014(305) ELT 396 (Bom.)] iii . CCE, Pune-ll vs. Sulaki Chemicals Pvt. Ltd. [2014(310) ELT 51 1 (Bom.)] 4.3. Learned counsel also placed reliance on the circular No.670/6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
