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TMI Blog2018 (4) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... of remand for fresh adjudication by giving certain directions. For the sake of convenience, facts in appeal no. St/21662/2017 are taken. 2 Briefly, the facts of the present case are that the appellants are registered under the category of Information Technology Software Services, maintenance or repair service, Business Auxiliary Service and are 100% EOU registered with ST Pl. The appellant filed *the refund claims seeking refund of unutilized CENVAT credit on input services used for providing output services exported during the period under rules 5 of CENVAT Credit Rules, 2004 read with Notification No.27/2012-CE(NT) The Assistant Commissioner partially rejected the refund claim for an amount of Rs. 57,59,893/- and sanctioned an amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund but the Commissioner (Appeals) has not given any finding on that. 4.2 He further submitted that the issue involved in the present appeals is no more res integra and has been settled by various decisions of the High Courts and the Supreme Court In support of his submission, he placed reliance in the case of Rajalakshmi Textile Processor (P) Ltd, [2008(221) ELT 38 (Mad.)] where the Madras High Court has held that the CENVAT credit is equal to payment of duty and hence that refund of CENVAT credit as per Rule 5 of CENVAT Credit Rules is equivalent to refund of duty paid under Section 11B of the Central Excise Act. Accordingly interest under Section 11BB of the Central Excise Act was granted. He further submitted that this view was also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . vs. UOI [201 1(273) ELT 3 (SC)] has upheld grant of interest in case of late disbursal of refund from the expiry of three months of refund application till refund is granted and not from the date of order of refund. Similarly in the case of Sterlite Industries Ltd. [2015(315) ELT 608 (Tri. Ahmd.)] it was held that Section 11B of Central Excise Act is also applicable in case of refund filed under Rule 5 of CENVAT Credit Rules, 2004. Hence, Section 11BB is applicable to refund claim. In this regard) following decisions have also been relied upon: - i. Shroff United Chemicals Ltd. vs. UIO [2011 (24) STR 17 (Bom.)] ii. OUI vs. Jindal Drugs Ltd. [2014(305) ELT 396 (Bom.)] iii. CCE. Pune-II vs. Sulaki Chemicals Pvt. Ltd. [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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