TMI Blog2015 (7) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Central Excise Act and not on the expiry of the said period from the date on which order of refund is made. In this case the refund claim was filed in 2008 and interest also has to be considered on the basis of that date. - Decision in the case of Ranbaxy Laboratories Ltd. Versus Union Of India and Ors. [2011 (10) TMI 16 - Supreme Court of India] followed. - Decided in favour of assessee. - ST/2235/2010-SM - - - Dated:- 5-3-2015 - B S V Murthy, Member (T),J. For the Appellant : Mr Anil Kumar B, Adv. For the Respondent : Mr S Teli, AR ORDER Per: B S V Murthy: Brief facts of the case are that, the appellants are eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... II) vide OIA No. 46 to 49/2009 (H-II) ST dated 30.07.2009 has set aside the orders of the lower authority and held that the activities undertaken by the appellants are rightly classifiable under Works Contract Service and liable for service tax w.e.f. 01.06.2007. As the subject appeals relate to the period prior to 01.06.2007, the appellants are not liable for levy of service tax during that period i.e. prior to 01.06.2007. Accordingly all four appeals are allowed with consequential relief. Consequent to the Commissioner (Appeals) OIA Nos. 46 to 49/2009 (H-II) dated 30.07.2009 the appellants have applied for refund of ₹ 70,11,914/- (Rupees Seventy Lakhs Eleven Thousand Nine Hundred and Fourteen only) vide their refund application da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered for the purpose of claim for interest by the appellant by the learned Commissioner (Appeals). As submitted by the learned CA this view is supported by the decision of the Hon'ble Supreme Court in the case of Ranbaxy Laboratories Ltd. Vs. Union of India [2011 (273) E.L.T. 3 (S.C)]. In paragraph 15 Hon'ble Supreme Court clearly held that the liability of the Revenue to pay interest under Section 11BB of the Central Excise 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 Central Excise Act and not on the expiry of the said period from the date on which order of refund is made. In this case the refund claim was filed in 2008 and interest also has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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