{"id":280868,"date":"2023-01-03T11:00:24","date_gmt":"2023-01-03T05:30:24","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=280868"},"modified":"2023-01-17T17:20:43","modified_gmt":"2023-01-17T11:50:43","slug":"refund-under-rule-5-refund-under-section-11b-within-ambit-section-bb-interest-payable-delay-sanctioning-refund-under-rule-5-legal-new-legal-research-updates-cestat-cenvat-credit-rules","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/03\/refund-under-rule-5-refund-under-section-11b-within-ambit-section-bb-interest-payable-delay-sanctioning-refund-under-rule-5-legal-new-legal-research-updates-cestat-cenvat-credit-rules\/","title":{"rendered":"\u2018Commissioner ought to have followed Supreme Court’s Ranbaxy Laboratories verdict\u2019; CESTAT grants interest on delayed sanction of Refund claim under Rule 5 of CENVAT Credit Rules"},"content":{"rendered":"
\n

   <\/p>\n

CESTAT Mumbai:<\/b> In a service tax appeal filed against the order passed by the Commissioner of Central Tax (Appeals) Raigad (‘The Commissioner’), which rejected the appeal filed by the appellant which had stated that the appellant shall not be eligible for interest on delay in sanction of refund, filed under Rule 5 of Cenvat Credit Rules, 2004, the bench of Ajay Sharma (Judicial Member), while allowing the appeal filed by the appellant held that refund under Rule 5 also being a refund under section 11B would squarely fall within the ambit of Section 11BB and interest is payable in case of delay in sanctioning the refund under Rule 5.<\/p>\n

Facts<\/b><\/p>\n

The appellant being engaged in business support service to customers located outside India, the said services qualifies as ‘export’ under the Service Tax Rules, 1994<\/a>. The appellant however, exported the service without the payment of Service Tax.<\/p>\n

In terms of Rule 5 read with notification 27\/2012-CE(NT) dated 18-06-2012, the appellant claimed refund of Cenvat Credit accumulated on account of the export of services between 2013 to 2015. The refund was allowed by the Tribunal and an application was made to the Adjudicating Authority requesting for refund which was accordingly sanctioned by the said authority. However, it failed to pay any interest on the delayed sanction of refund under section 11-BB<\/a> of Central Excise Act, 1944<\/a> despite the refunds being sanctioned beyond the period of three months from the date of filing of refund application.<\/p>\n

The appellant being aggrieved by the same, filed an appeal before the Commissioner who had rejected the appeal by observing that the refund involved herein is not in the nature of any duty\/tax paid by the appellant which was found refundable under section 11B.<\/p>\n

Issue<\/b><\/p>\n

Whether the appellant is eligible for interest on the delayed sanction of refund claim filed by them under Rule 5 of Cenvat Credit Rules, 2004?<\/p>\n

Analysis of the Tribunal<\/b><\/p>\n

Relying on the decision of the Supreme Court in the matter of Ranbaxy Laboratories Ltd.<\/i> v Union of India<\/i>, (2011) 10 SCC 292<\/a> which laid down that the interest on delayed refund is payable under section 11BB on the expiry of period of three months from the date of application, the Tribunal held that the Commissioner had lost sight of the position of law while passing order that the refund under Rule 5 also being a refund under section 11B would squarely fall within the ambit of Section 11BB and interest is payable in case of delay in sanctioning the refund under Rule 5.<\/p>\n

The Tribunal observed that the Commissioner does not seem to be aware of the Principle of Judicial Discipline and Article 141<\/a> of the Constitution of India<\/a> which provides that the decisions of the Hon’ble Supreme Court are binding on all the Courts in India and “all Courts” includes quasi-judicial<\/i> authorities also, therefore he ought to have followed the law laid by the Hon’ble Supreme Court in Ranbaxy Laboratories Ltd.<\/i> (supra).<\/p>\n

Thus, the Tribunal accordingly allowed the appeal filed by the appellant.<\/p>\n

[Capital India Pvt. Ltd. v. Commissioner of Central Tax, Navi Mumbai, 2022 SCC OnLine CESTAT 788<\/a>, decided on 12-12-2022<\/span>]<\/p>\n\n

Advocates who appeared in this case:<\/p>\n

For the Appellant- Advocate Sanjeev Nair;<\/p>\n

For the Respondent- Superintendent (AR) S.B.P. Sinha.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

“When series of decisions of Constitutional Courts are available then the Principle of Judicial discipline cast a duty on me to follow those and nothing else”, observed the Tribunal.<\/i><\/p>\n","protected":false},"author":67011,"featured_media":279710,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[54115,6651,54114,54116,2532,5363,11091],"class_list":["post-280868","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cenvant-credit-rules","tag-cestat","tag-interest-on-delayed-sanction","tag-ranbaxy-laboratories","tag-Refund","tag-supreme-court","tag-taxation"],"yoast_head":"\n\u2018Commissioner ought to have followed Supreme Court's Ranbaxy Laboratories verdict\u2019; CESTAT grants interest on delayed sanction of Refund claim under Rule 5 of CENVAT Credit Rules | SCC Times<\/title>\n<meta name=\"description\" content=\"In a service tax appeal filed against the order passed by the Commissioner of Central Tax (Appeals) Raigad (\u2018The Commissioner\u2019)\" \/>\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\/2023\/01\/03\/refund-under-rule-5-refund-under-section-11b-within-ambit-section-bb-interest-payable-delay-sanctioning-refund-under-rule-5-legal-new-legal-research-updates-cestat-cenvat-credit-rules\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u2018Commissioner ought to have followed Supreme Court's Ranbaxy Laboratories verdict\u2019; 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Both appeals were taken together since the\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":243541,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/08\/cestat-at-the-time-of-entertaining-the-refund-claim-the-issue-of-admissibility-of-the-cenvat-credit-cannot-be-raised-tribunal-allows-appeal\/","url_meta":{"origin":280868,"position":1},"title":"CESTAT | \u201cAt the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised\u201d: Tribunal allows appeal","author":"Editor","date":"February 8, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned orders wherein their refund claim lying unutilized in their cenvat credit account was denied to the appellant on the ground that the service on which they are taken the\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":226226,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/26\/cestat-tribunal-allows-refund-of-unutilised-cenvat-credit-under-rule-5-of-cenvat-credit-rules\/","url_meta":{"origin":280868,"position":2},"title":"CESTAT | Tribunal allows refund of unutilised Cenvat credit under Rule 5\u00a0 of Cenvat Credit Rules","author":"Bhumika Indulia","date":"February 26, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member), allowed an appeal filed challenging the denial of refund of unutilized Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004 (CCR). The appellant who was a provider of \u201cBusiness Support Services\u201d had filed an application for\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":253023,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/20\/input-services-2\/","url_meta":{"origin":280868,"position":3},"title":"CESTAT | Can input services used by the provider of taxable service for providing output service be covered by the exclusion clause? Tribunal answers","author":"Editor","date":"August 20, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): SS. Garg (Judicial Member) allowed appeals which were filed after the rejection of refund claims on various input services. Appellant was a company registered under the Companies Act and was a wholly owned subsidiary of Microsoft Corporation, USA. They had entered into\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":238781,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/07\/cestat-100-export-oriented-unit-entitled-to-refund-claim-for-the-cenvat-credit-under-r-5-of-ccr-2004-tribunal-allows-appeal\/","url_meta":{"origin":280868,"position":4},"title":"CESTAT\u00a0 | 100% Export Oriented Unit entitled to refund claim for the Cenvat credit under R. 5 of CCR, 2004; Tribunal allows appeal","author":"Editor","date":"November 7, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.V. Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed an appeal which was filed against the Order-in-Appeal. The appellant was a 100% Export Oriented Unit (EOU) engaged in providing network management and other services to their clients.\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":239268,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/17\/cestat-procedural-lapse-is-condonable-and-denial-of-substantive-right-is-unjustified-tribunal-allows-appeal-under-r-6-3a-ii-of-cenvat-credit-rules-2004\/","url_meta":{"origin":280868,"position":5},"title":"CESTAT | Procedural lapse is condonable and denial of substantive right is unjustified; Tribunal allows appeal under R. 6 (3A) (ii) of Cenvat Credit Rules, 2004","author":"Editor","date":"November 17, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Sulekha Beevi (Judicial Member) and P. Anjani Kumar (Technical Member) allowed an appeal which was filed aggrieved by the judgment and order of the Commissioner (Appeals). The appellants had entered into a Business Solutions Agreement and another Business Promotion\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":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/280868","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=280868"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/280868\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/279710"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=280868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=280868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=280868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}