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TMI Blog2019 (3) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount of interest in terms of the legal provisions and as per the prayer be released as expeditiously as possible and in any event by 30th April, 2019 - petition allowed. - WRIT PETITION NO. 1375 OF 2019 - - - Dated:- 1-3-2019 - S. C. DHARMADHIKARI M. S. KARNIK, JJ. Mr. Prakash Shah with Mr. Arun Jain and Mr. Prasad Paranjape I/b.M/s. PDS Legal for the petitioner. Mr. Pradeep S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. It is common ground that the petitioner before us is engaged in the services of Information Technology Software. These services are exported. They filed seven refund applications under Rule 5 of the CENVAT Credit Rules for the period July, 2012 to June, 2015. The CENVAT Credit can be availed of on the inputs/raw materials which are imported in the form of goods so as to then utilise them in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the revenue bearing No.195/05/2016-STV dated 15th June, 2016. 80% of the first refund claim was sanctioned and later on, there was an order-in-original. In fact, there were seven orders of this nature. The refund claim was thus sanctioned, but what the petitioner claims by two communications of 8th January, 2019 and 21st January, 2019 is the interest on delayed refund. Copies of these co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Union of India, 2016(336) ELT 52 (Bom.) (ii) National Leather Cloth Mfg. Co. vs. Union of India, 2015(319) ELT 71 (Bom.) (iii) Garden Silk Mills Ltd. vs. Union of India, 2016 (338) ELT 670 (Bom.) (iv) Tahnee Heights Co-op. Housing Society Ltd. vs. Union of India, 2016 (339) ELT 356 (Bom.) 6. Mr. Jetly does not dispute that the point is covered by the above judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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