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2019 (4) TMI 1597 - AT - Service TaxRefund of unutilized CENVAT Credit - export of output services - fulfilment of conditions of Rule 5 of Export of Services Rules, 2005 read with Notification No. 11/2005-ST dated 19.04.2005 - HELD THAT:- Since, appellant had no scope to use accumulated input Service Tax credits as output services are exported, it availed Rule 5 of Export of Services Rules, 2005 read with Notification No. 11/2005-ST dated 19.04.2005. This being the factual backdrop, the appellant is entitled to get rebate since application was considered to be in proper order and only the conditionality of Export of Services Rules were to be verified. Payment of interest on delayed refund - Since it was held by the Hon'ble Supreme Court in RANBAXY LABORATORIES LTD. VERSUS UNION OF INDIA AND ORS. [2011 (10) TMI 16 - SUPREME COURT OF INDIA] that 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 by 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. Therefore, no irregularity can be noticed in the order passed by the Commissioner (Appeals). Appeal dismissed.
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