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2021 (8) TMI 717 - AT - Service TaxRefund of service tax paid - second refund claim filed (refund claim filed again) for claiming the refund from original order - Security Services - Clearing and Forwarding Charges - HELD THAT:- Originally refund application was filed on 17.7.2007 which was partially allowed by the Deputy Commissioner to the extent of ₹ 3,85,681/- and thereafter, the Commissioner (A) has allowed refund claim on certain input services viz., ‘Security Services’ and ‘Clearing and Forwarding Charges’. Thereafter, CESTAT vide Final Order No.21260/2016 dated 16.7.2014 received on 25.11.2016 has allowed the appeal and set aside the order rejecting the refund claim. Thereafter, this decision of the Tribunal was not challenged by the Department and it has attained finality. After the decision of the Tribunal, it was incumbent upon the department to refund the CENVAT credit as per the decision of the Tribunal. After three months of the decision of the Tribunal, the appellant filed a letter dated 21.2.2017 requesting the department to grant refund as per the order of CESTAT. The Tribunal’s decision dated 16.7.2014 communicated on 25.11.2016 has attained finality, then there is no power or jurisdiction to the lower authority to re-adjudicate the matter again in view of the various decisions cited supra. Further, the department has erroneously relied upon the GST Circular to reject the refund of CENVAT credit and the said Circular is contrary to the provisions of erstwhile Service Tax Regime and are not binding on the Court. Demand of interest for delayed refund - HELD THAT:- Since the issue of interest on delayed refund has been settled by the apex court in the case of RANBAXY LABORATORIES LTD. VERSUS UNION OF INDIA AND ORS. [2011 (10) TMI 16 - SUPREME COURT] wherein Hon’ble Supreme Court has held that interest on delayed refund under Section 11BB is payable on expiry of three months from the date of receipt of application under Section 11B(1) and not from the date of the order of refund or appellate order allowing such refund - the appellant is entitled for interest as per the apex court decision in the case of Ranbaxy Laboratories Ltd. Appeal allowed - decided in favor of appellant.
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