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TMI Blog2017 (11) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... back to the adjudicating authority as per Section 85(4) of the Finance Act, 1994 for the limited purpose of verification of quantum of rebate to be sanctioned to the appellant. Since the issue involved in these appeals is common, they are disposed of by this common order. 2. Briefly the facts of the present case are that the appellant is a EOU and are engaged in the business of exporting software development services as well as BPO services and are availing CENVAT credit under CENVAT Credit Rules, 2004. The appellant filed rebate claim under Notification No.11/2005-ST for the period April 2010 to September 2010, amounting to Rs. 50,51,374/- but said claim was rejected by the adjudicating authority going beyond the provisions of Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was utilised for payment of service tax on service exported. I direct the adjudicating authority to pass an order within 3 months from the receipt of this order. Aggrieved by the corrigendum order dt. 17/01/2017 passed by the Commissioner(Appeals), appellants have filed the present appeals. 3. Heard both the parties and perused the records. 4. Learned consultant for the appellant submitted that the corrigendum order passed deleting the line Interest will also be paid in accordance with law. from the Order-in-Appeal dt. 24/08/2016 is not sustainable in law as the same has been passed without any basis and after the period of three months from the date of passing the earlier order. He further submitted that the Commissioner(Appeals) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the expiring of period of three months from the date of receipt of application under Section 11B(1) ibid and not from the date of order of refund or Appellate Order allowing such refund - Explanation to proviso to Section 11BB ibid introduces a deeming fiction that where order for refund is not made by Asstt. Commissioner/Dy. Commissioner, but by Appellate Authority, such appellate order shall be deemed to be an order under Section 11B(2) ibid - This explanation does not postpone the date from which interest becomes payable to under Section 11BB ibid - It is manifest from the provision of Section 11B of Central Excise Act, 1944. 7. Further I also find that the Commissioner(Appeals) has legally passed the order dt. 24/08/2016 and there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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