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TMI Blog2019 (4) TMI 1597X X X X Extracts X X X X X X X X Extracts X X X X ..... of interest on delayed refund - Since it was held by the Hon'ble Supreme Court in RANBAXY LABORATORIES LTD. VERSUS UNION OF INDIA AND ORS. [ 2011 (10) TMI 16 - SUPREME COURT OF INDIA] that 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 by 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. Therefore, no irregularity can be noticed in the order passed by the Commissioner (Appeals). A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued and second, CENVAT credit availed by it on input services of Club and Association membership and General Insurance with respect to export of services were not ineligible services. Respondent partly succeeded in the appeal preferred by it before the Commissioner of CGST Central Excise, Commissionerate, Belapur who vide his Order-in-Appeal No. V2(A)STII/1088/2016 dated 08.08.2018 given his finding that appellant is eligible for refund of Service Tax with respect to Service Tax paid for export of services subject to fulfilment of conditions of Rule 5 of Export of Services Rules, 2005 along with applicable interest as per Section 11BB of the Act and for that purpose jurisdictional Assistant Commissioner/Deputy Commissioner of the Division ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly. 4. In reply to such submissions, learned Counsel for the respondent Ms. Shilpi Jain submitted that only when some amount is to be sanctioned against its rebate claim, interest is to be payable in view of Section 11BB of the Central Excise Act, for which remand by the Commissioner (Appeals) to the Adjudicating Authority for verification of documents should never be challenged before the Tribunal since it had not concluded the precedings. Conceding expressly that appellant had not challenged the rejection of CENVAT credit on Club and Association membership and General Insurance services by the Commissioner (Appeals), Learned Counsel for the respondent, in citing judicial decisions in the case of Commissioner of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since it was held by the Hon'ble Supreme Court that 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 by 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. Therefore, no irregularity can be noticed in the order passed by the Commissioner (Appeals). Hence the order. ORDER 6. The appeal is dismissed and the order passed by the Commissioner of CGST Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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