Page 114 - GSTL_7th May 2020_Vol 36_Part 1

72 GST LAW TIMES [ Vol. 36
REPRESENTED BY : Shri Narender Singhvi, Advocate, for the Appellant.
Shri K. Poddar and Ms. Tamana Alam, Authorized
Representatives (DRs), for the Respondent.
[Order]. - With the present order three appeals as mentioned above are
disposed of the order-in-appeal/the order-under-challenge being common to
three of these appeals and also the issue involved is same.
2. Facts in brief relevant for the purpose are :
The appellant herein is engaged in manufacture of marble slabs and tiles.
The appellant on 29-8-2008 & 29-6-2009 filed three refund claims in respect of
service tax paid on certain services received and used for export of goods, during
the period from April, 2008 to June, 2008 in terms of Notification No. 41/2007-
S.T., dated 6-10-2007, relating to refund of service tax paid on GTA services, Port
services and technical testing and analysis services. Three of the said claims have
been rejected by the Deputy Commissioner, Central Excise, Udaipur, vide Order-
in-Original No. 113 dated 2-3-2009 and Order-in-Original No. 402, dated 25-9-
2009. Aggrieved by the order of the Deputy Commissioner, the appellant filed an
appeal against rejection of their refund claim. The Commissioner (Appeals-II),
Jaipur vide Order-in-Appeal No. 282, dated 12-8-2010 and Order-in-Appeal No.
409, dated 27-10-2010, dismissed the appeal of the appellant. Being still ag-
grieved, the Appellant filed an appeal before this Tribunal challenging the order
of the Commissioner (Appeals-II).
2.1 Tribunal vide Final Order No. 50115-50117/2015 (DB), dated
9-1-2015, affirmed the eligibility of the appellant to refund claim and remanded
the matter to the lower authorities for re-examination.
In compliance thereof a detailed submission before the Assistant Com-
missioner, Central Tax, Udaipur, was filed by the appellant on 11-2-2015. Vide
Order-in-Original No. 02/15-ST(Ref), dated 7-5-2015 and Order-in-Original No.
03/15-ST(Ref), dated 7-5-2015 the refund in respect of the three of the refund
claims was sanctioned. However, interest from the date of filing of refund appli-
cation was not sanctioned. Aggrieved therefrom the appellant filed an appeal
before Commissioner (Appeals), Jodhpur who vide Order-in-Appeal No.
173(CRM)/ST/JDR/2017-18, dated 27-3-2018 and Order-in-Appeal No.
174(CRM)/ST/JDR/2017-18, dated 27-3-2018, since three months from the date
of sanction of refund had expired, sanctioned interest from the date of receipt of
the application for refund i.e. 29-6-2009 and 6-7-2009, and not 11-2-2015.
2.2 The appellant, however, filed letter dated 18-4-2018 with the De-
partment for interest @ 12.5% on the refund amount sanctioned to them. The De-
partment issued three Show Cause Notices (SCN’s) to the appellant, pursuant to
the letters submitted by them denying the interest amount to the extent of 12%
rate and that the calculation of interest by the Appellant was alleged to be incor-
rect.
The appellant filed a detailed reply contesting the allegations and also
the proposal for denial of the interest calculated by the appellant before the As-
sistant Commissioner, Udaipur. In appeals 50120, 50121 & 50122 of 2019 claim
for the interest of Rs. 33,54,833/-, Rs. 17,27,601/- & Rs. 79,15,871/- respectively
was filed by the appellant.
As against this, the Assistant Commissioner vide Orders-in-Original No.
(i) 28, dated 6-7-2018, (ii) 29, dated 6-7-2018 (iii) 30, dated 6-7-2018 sanctioned the

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