9911796707
TMI Blog2014 (11) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... it as claimed by it. As per the instructions issued by the Central Government refunds under Rule 57F of the erstwhile Central Excise Rules, 1944 would be governed by the provisions of Section 11BB of the Act. Rule 57F of the said Rules made provision for the manner of utilisation of inputs and credit allowed in respect of duty paid thereon. Sub-rule (13) of rule 57F made provision for refund of accumulated credit in case where for any reason it was not possible to adjust the same in the manner provided under the said sub-rule. Sub-rule (13) of Rule 57F of the said Rules is more or less in pari materia to the provisions of Rule 5 of the Cenvat Credit Rules, 2002/2004. Thus, the instructions issued by the Central Government under the afore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the judgement of Hon ble Supreme Court in the case of Ranbaxy Ltd vs UOI - 2012.27.STR.173(SC) for the broader proposition that any amount to be refunded interest is payable if there is delay of sanctioned refund beyond 3 months from the date of the filing of the refund claim; they also rely on the decision of Hon ble High Court of Gauhati in the case of Amalgamated Plantations Pvt Ltd vs UOI - 2013.296.ELT.13 for the proposition that any refund claims made in terms of Notification No. 33/1999 could be included under the provision of Section 11B of the Central Excise Act 1944 and interest in accordance of the later needs awarded to the assessee. 4.1. It is also his submission that the First Appellate Authority has over looked the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led the refund of service tax paid on the services rendered to them in an SEZ unit. The said refund claim was filed as per Notification no. 15/2009-ST. 6. Both the lower authorities come to the conclusion that the provisions under section 11B and 11BB of the Central Excise Act 1944 are not attracted in the case for granting of interest to the appellant as the refund claims filed are under Notification No. 15/2009-ST and the said Notification does not provide for granting of interest in the belated interest claims. In our considered view; lower authorities order are incorrect as the inconsonance of the latter for more than one reasons. - Firstly, it is to be noted that any services rendered in an SEZ units are exempted by SEZ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n out in place by the Board needs to have been followed failing which, in our considered view the liability to pay interest arises. We also find that the circular dtd 20th May, 2009 has practically put the refund claims filed in terms of Notification of 9/2009 on a higher platform as compared to other types of refund claims filed under Section 11B for which 3 months period was prescribed for processing the claim from the date of filing of the refund claims. In our considered view, expeditious sanction of refund claims was considered in true spirit of both the circular May 2009 which has been completely ignored by the lower authorities. To our mind it was not necessary to provide interest in the belated sanction of refund claim as interest i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly be attracted and as such the Tribunal was justified in holding that the provisions of clause (c) of the proviso to sub-section (2) of Section 11B and consequently Section 11BB of the Act are clearly applicable to the facts of the present case and as such the respondent is entitled to interest on delayed refund of Cenvat Credit as claimed by it. Another aspect of the matter is that when Section 11BB of the Act had newly been inserted by the Finance Act, 1995, the Government of India, Ministry of Finance (Department of Revenue) has issued Circular : 130/41/95-CX., dated 30th May, 1995 (which finds reference in the impugned order of the Tribunal) issuing instructions regarding refunds claimed under Section 11BB of the Act. The Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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