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TMI Blog2016 (8) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... arun Gupta, Advocate for the appellant Shri R.K. Mishra and Dharam Singh, Authorized Representative (DR) for the Respondent ORDER Per. V. Padmanabhan The issue involved in both these appeals is identical and hence these two are decided through this order. The appellant is registered with the Department for providing services. They filed refund claims for refund of service tax paid under Business Auxiliary Service. The two refund applications were considered by the Adjudicating Authority but were rejected through separate orders both dated 3rd June, 2011. The appeals filed against these orders were not successful before the Commissioner (Appeals). When the matter was carried to CESTAT, the issue was remanded back vide separa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of the refund claim till the date of payment of refund. In this connection, I reproduced below the relevant paragraph 17 of the decision of the Apex court in Hamdard (Waqf) Laboratories (supra) :- 17. The seminal issue is whether there has been delay in grant of refund and consequently, whether the respondent-assessee is entitled to interest. Keeping in view the enumerated facts, the submissions canvassed and the provisions referred to, it is necessary to appreciate the principle stated in Ranbaxy Laboratories Limited (supra). In the said case, the question arose whether the liability of the Revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a period of three months from the date of receipt of the application for refund, the amount claimed is still not refunded. Thus, the only interpretation of Section 11BB that can be arrived at is that interest under the said Section becomes payable on the expiry of a period of three months from the date of receipt of the application under Sub-section (1) of Section 11B of the Act and that the said Explanation does not have any bearing or connection with the date from which interest under Section 11BB of the Act becomes payable . 3. Since the issue is no longer res-integra, I set aside the impugned orders and allow the appeals with consequential relief. ( Dictated and pronounced in open court. ) - - TaxTMI - TMITax - Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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