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TMI Blog2017 (3) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... d as a refund consequent on an appellate order - the refund amount paid is with reference to the original application for refund filed by the appellant - appeal allowed - decided in favor of appellant. - Service Tax Appeals No. 307 and 435 of 2012 (SM) - Final Order No. 51934-51935/2017 - Dated:- 22-2-2017 - Shri B. Ravichandran, Member (Technical) Ms. Aastha Gupta, C.A. for the appellant. Shri R.K. Mishra, Authorized Representative (DR) for the Respondent. ORDER The appellants are engaged in the export of Iron and Steel products and filed claims for refund in terms of Notification 41/2007-ST and 17/2009-ST for refund of service tax paid on various services in connection with export of said goods. The claims were o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation subsequent to that. 3. The learned AR reiterated the findings in the impugned order. 4. I have heard both the sides and perused the appeal records. It is clear that the impugned orders held that provisions of Section 11B/Section 11BB are available to the appellant in connection with their refund claims. However, while applying the relevant date, the learned Commissioner (Appeals) has completely misread the statutory provision of Section 11B to hold that the relevant date will start from the date of letter of the appellant to the Jurisdictional Assistant Commissioner to remind him of the appellate order in their favour and to sanction the refund early alongwith interest. It is clear that the said reminder letter has no relevance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication. The Explanation appearing below Proviso to Section 11BB introduces a deeming fiction that where the order for refund of duty is not made by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise but by an Appellate Authority or the Court, then for the purpose of this Section the order made by such higher Appellate Authority or by the Court shall be deemed to be an order made under sub-section (2) of Section 11B of the Act. It is clear that the Explanation has nothing to do with the postponement of the date from which interest becomes payable under Section 11BB of the Act. Manifestly, interest under Section 11BB of the Act becomes payable, if on an expiry of a period of three months from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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