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2019 (12) TMI 339 - AT - Service TaxRight to claim interest of delayed sanction of Refund of unutilised Cenvat Credit - Applicability of Section 11BB where refund is granted under Rule 5 of Cenvat Credit Rules r.w.s 11B of central excise - HELD THAT:- Apparently and admittedly, the refund claim of unutilised Cenvat Credit is neither the refund of excise duty nor of the service tax paid. Applicability of Section 11BB of the Act is, therefore, opined to be not available to the refund of unutilised Cenvat Credit. Further perusal of Rule 5 of Cenvat Credit Rules, 2004, classified it to be silent about any entitlement of the assessee to the interest in case of delay in sanction. Otherwise also unutilised Cenvat Credit is an amount which is lying with the assessee itself as contrary to the excise duty or service tax paid to the department - To my opinion, this could have been the reason for Rule 5 to be silent about any scope of providing interest while refund of unutilised Cenvat Credit. In the decision of High Court of Bombay titled as AFFINITY EXPRESS INDIA PVT. LTD. VERSUS COMMISSIONER [2016 (2) TMI 1265 - BOMBAY HIGH COURT] it was held that export of services is not, specifically, covered by any of the sub-clauses of Clause (B) of explanation of Section 11B of Central Excise Act, 1944, as applicable to service tax vide section 83 of Finance Act. Appeal dismissed - decided against appellant.
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