{"id":237739,"date":"2020-10-20T12:39:58","date_gmt":"2020-10-20T07:09:58","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=237739"},"modified":"2020-11-06T12:45:35","modified_gmt":"2020-11-06T07:15:35","slug":"cestat-interest-on-delayed-refund-is-payable-under-s-11bb-of-central-excise-act-1944-tribunal-allows-appeal","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/10\/20\/cestat-interest-on-delayed-refund-is-payable-under-s-11bb-of-central-excise-act-1944-tribunal-allows-appeal\/","title":{"rendered":"CESTAT | Interest on delayed refund is payable under S. 11BB of Central Excise Act, 1944; Tribunal allows appeal"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): <\/strong>S.S. Garg (Judicial Member) allowed appeals directed against the common impugned order passed by the Commissioner (Appeals) whereby the Commissioner had rejected appeals of the appellant and upheld the order passed by the original authority. Both appeals were taken together since the issue in both the appeals was identical.<\/p>\n

The appellant is a private limited company and registered as 100% EOU under the Foreign Trade Policy, engaged in the business of rendering services of medical transcription for hospitals situated outside India and is registered as a service provider under the category of Business Auxiliary Service under the Finance Act, 1994 read with Service Tax Rules, 1994. During the period in dispute, appellant has availed CENVAT credit on input services used for export of services and filed refund applications with the Assistant Commissioner along with various documents. Assistant Commissioner issued show-cause notices proposing to reject the refund claims filed by the appellant on various grounds and after considering the submissions of the appellant the adjudicating authority rejected the refund claims, aggrieved by which the appellant had filed appeals before the<\/p>\n

Commissioner (Appeals) who had rejected the same.<\/p>\n

The counsel for the appellant submitted that the impugned order was not sustainable in law as the same has been passed without properly appreciating the Cenvat Credit Rules and Notification. He further submitted that the only solitary finding on which refund application has been rejected in the impugned order is that the closing balance of the cenvat credit at the end of the quarter as per ST-3 was \u2018nil\u2019 which was less than the refund amount for the respective quarter. He further submitted that the appellant has reversed the CENVAT credit and produced the evidence along with refund claim in order to claim the refund.<\/p>\n

The Tribunal observed that there was no dispute with regard to the export of service and the receipt of foreign exchange. The only ground on which the refund has been rejected was that the closing balance of cenvat credit at the end of the quarter as per ST-3 return was \u2018nil\u2019 which was less than the refund amount for the respective quarter. The Tribunal further found that the objection of the Department that the appellant has not debited the cenvat credit account before filing the refund claim is not factually correct, in fact, the appellants have debited the cenvat credit account before filing the refund claim and the same is clearly shown in the ST-3 returns also. The Tribunal followed the judgment of the Supreme Court in Ranbaxy Laboratories Ltd. v. Union of India,<\/em> (2011) 10 SCC 292<\/a> where the court had held that interest on delayed refund is payable under Section 11BB of Central Excise Act, 1944 on the expiry 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 <\/em>and further held that the appellant was entitled to the interest. The Tribunal set aside the impugned order and allowed the appeals holding that the respondent had erred in not appreciating the facts as also the condition envisaged in Notification.[Scribetech India Healthcare (P) Ltd. v. Commr. of Central Tax, 2020 SCC OnLine CESTAT 203<\/a>,<\/b> decided on 13-10-2020]<\/p>\n

\n

Suchita Shukla, Editorial Assistant has put this story together<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals directed against the common impugned order passed by <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[31791,6651,43829,43830],"class_list":["post-237739","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cenvat","tag-cestat","tag-refund-claims","tag-service-provider"],"yoast_head":"\nCESTAT | Interest on delayed refund is payable under S. 11BB of Central Excise Act, 1944; Tribunal allows appeal | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/10\/20\/cestat-interest-on-delayed-refund-is-payable-under-s-11bb-of-central-excise-act-1944-tribunal-allows-appeal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Interest on delayed refund is payable under S. 11BB of Central Excise Act, 1944; Tribunal allows appeal\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. 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Tribunal allows appeal","author":"Editor","date":"October 30, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member), allowed an appeal which was filed aggrieved by the judgment and order given by Commissioner (Appeals). The issue before the Tribunal was whether the demand of interest was to be calculated from the date of clearance of goods\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":363302,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/10\/transferring-tenancy-rights-not-liable-to-service-tax-cestat\/","url_meta":{"origin":237739,"position":2},"title":"Transferring tenancy and occupancy rights in immovable property not service under S. 65-B(44) of Finance Act; not liable to service tax: CESTAT","author":"Bharti","date":"October 10, 2025","format":false,"excerpt":"\"Consideration out of surrender of tenancy right on account of immovable property cannot be considered as service as per definition under Section 65-B(44) of the Finance Act, 1994 and no service tax is payable.\"","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"transferring tenancy rights not liable to service tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":240743,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/16\/cestat-amount-already-reversed-before-introduction-of-cgst-act-2017-entitled-to-be-re-credited-tribunal-allows-appeal\/","url_meta":{"origin":237739,"position":3},"title":"CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal","author":"Editor","date":"December 16, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the refund claim had been rejected in terms of the provisions effective from 01-03-2015 in case of deemed export. The counsel for the appellant, Mr Naveen Bindal submitted that\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":358919,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/04\/sky-lark-education-exempt-from-service-tax-cestat\/","url_meta":{"origin":237739,"position":4},"title":"SKY Lark Education Welfare Society an educational institution; will be exempted from service tax: CESTAT","author":"Bharti","date":"September 4, 2025","format":false,"excerpt":"\u201cSKY Lark Education Welfare Society is imparting education to students of Swami Vivekanand Subharti University, enrolled under the distant learning programme, as per its curriculum and it is duly recognized under the laws of the Uttar Pradesh Government\/UGC.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"SKY Lark Education exempt from service tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/SKY-Lark-Education-exempt-from-service-tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/SKY-Lark-Education-exempt-from-service-tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/SKY-Lark-Education-exempt-from-service-tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/SKY-Lark-Education-exempt-from-service-tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":239365,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/19\/cestat-interest-on-delayed-refund-under-the-provisions-of-s-27a-of-customs-act-1962-does-not-arise-tribunal-allows-appeal\/","url_meta":{"origin":237739,"position":5},"title":"CESTAT | Interest on delayed refund under the provisions of S. 27A of Customs Act, 1962 does not arise; Tribunal allows appeal","author":"Editor","date":"November 19, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Venkata Subba Rao (Technical Member) allowed an appeal which was filed against the judgment of Commissioner (Appeals). The appellant imported Benzothiazole through Visakhapatnam Port declaring an assessable value of US$ 3.5 per Kg being the transaction value. 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