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TMI Blog2023 (4) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... mences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which order of refund is made. The assessee is entitled to claim interest after 3 months from the date of application for refund claim till its realization. The appeal is allowed. - Service Tax Appeal No.60113/2022 - FINAL ORDER NO. 60088 /2023 - Dated:- 31-3-2023 - MR. S.S. GARG, MEMBER (JUDICIAL) Present for the Appellant: Shri Atul Goyal, CA Present for the Respondent: Ms. Swati Chopra, AR ORDER The appellant has filed appeal against the impugned order dated 3.1.2022 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has held that the appellant is eligible for interest on refund amount for the period from 24.10.2020 to 17.12.2020 only not from 14.9.2014 on which date he filed refund application. 2. Briefly facts of the case are that the appellant is engaged in providing erection, commissioning and installation services, construction of residential complex services and works contract services during the period under consideration. During th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim interest on delayed payment of refund after expiry of 3 months from the date of filing of refund claim. He further submitted that in this case, he has filed refund application on 14.9.2016 whereas the Commissioner (Appeals) has wrongly observed that the appellant has filed refund claim on 23.7.2020. He further submits that the Commissioner (Appeals) has only granted interest on refund for the period from 24.10.2020 to 17.12.2020 whereas he is entitled to claim interest after expiry of three months from the date i.e. 14.9.2016 of filing of the refund claims. In support of his submissions, he relied on the following decisions:- (1) Ranbaxy Laboratories Limited vs. Union of India-2011 (10) TMI 16 SC, (2) M/s.Ranjeev Steel Pvt.Ltd. vs.CCE ST, Ludhiana-2020 (10) TMI 56 CESTAT- CHD (3) M/s.Steel Strips Ltd. vs. CCE ST, Ludhiana-2018 (2) TMI CESTAT-CHD. 7. On the other hand, Ld.DR reiterated the finding of the impugned order. 8. After considering the submissions of both parties and perusal of the record, I find that Union Budget, 2016 exempted services provided to Government under notification no.09/2016 dated 1.3.2016 under exemption entry S.No.12A. I also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from the date of receipt of the application under sub-section (1) of Section 11B of the Act and that the said Explanation does not have any bearing or connection with the date from which interest under Section 11BB of the Act becomes payable. 10 . It is a well settled proposition of law that a fiscal legislation has to be construed strictly and one has to look merely at what is said in the relevant provision; there is nothing to be read in; nothing to be implied and there is no room for any intendment. [See: Cape Brandy Syndicate v. Inland Revenue Commissioners, [1921] 1 K.B. 64 and Ajmera Housing Corporation Anr. v. Commissioner of Income Tax, (2010) 8 SCC 739]. 11 . At this juncture, it would be apposite to extract a Circular dated 1st October 2002, issued by the Central Board of Excise Customs, New Delhi, wherein referring to its earlier Circular dated 2nd June 1998, whereby a direction was issued to fix responsibility for not disposing of the refund/rebate claims within three months from the date of receipt of application, the Board has reiterated its earlier stand on the applicability of Section 11BB of the Act. Significantly, the Board has stressed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the liability arise, the legal provision for the payment of interest should be scrupulously followed. (Emphasis supplied) 12 . Thus, ever since Section 11BB was inserted in the Act with effect from 26th May 1995, the department has maintained a consistent stand about its interpretation. Explaining the intent, import and the manner in which it is to be implemented, the Circulars clearly state that the relevant date in this regard is the expiry of three months from the date of receipt of the application under Section 11B(1) of the Act. 13. We, thus find substance in the contention of learned counsel for the assessee that in fact the issue stands concluded by the decision of this Court in U.P. Twiga Fiber Glass Ltd. (supra). In the said case, while dismissing the special leave petition filed by the revenue and putting its seal of approval on the decision of the Allahabad High Court, this Court had observed as under : Heard both the parties. In our view the law laid down by the Rajasthan High Court succinctly in the case of J.K. Cement Works v. Assistant Commissioner of Central Excise Customs reported in 2004 (170) E.L.T. 4 vide Para 33 : ..... X X X X Extracts X X X X X X X X Extracts X X X X
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