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2017 (6) TMI 718 - AT - Service TaxRefund claims - appellant availed CENVAT credit of various input services which were used for provision of output services and the CENVAT credit was accumulated - interest on rejected refunds - Held that: - appellant has rendered output services in form of ITSS and BAS which are exported. - the impugned orders which reject the refund claim filed by the appellant of the service tax paid on the above input services is unsustainable - refund allowed. Non-payment of interest on the delayed refunds - Held that: - similar issue was decided in the case of Ranbaxy Laboratories Ltd. Vs. UOI [2011 (10) TMI 16 - Supreme Court of India], where it was held that liability of the revenue to pay interest u/s 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which order of refund is made - the appellant is eligible for the interest in accordance with law in respect of the delayed refunds sanctioned to them. Appeal allowed - decided in favor of appellant.
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