Page 99 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] DECCAN SHOPPE PVT. LTD. v. COMMISSIONER OF CENTRAL TAX, HYDERABAD 185
en by the appellant, refund cannot be rejected on the ground that there was no
nexus between input and output services without any findings on its adverse
impact on the quality and efficiency of the provision of services exported. Hence
the order.
ORDER
6. The appeal is allowed and the Order No. PK/339/ME/2018, dated
23rd April, 2018 passed by the Commissioner (Appeals-II), CGST and Central
Excise, Mumbai is hereby set aside. The appellant is entitled to get refund of
Rs. 11,45,551/- with interest as per Section 11BB of the Central Excise Act, 1944
from the respondent department. The respondent department is directed to pay
the same within two months from the date of receipt of this order.
(Order pronounced in the Court on 10-10-2019)
_______

2020 (37) G.S.T.L. 185 (Tri. - Hyd.)
IN THE CESTAT, REGIONAL BENCH, HYDERABAD
[COURT NO. I]
Shri P. Venkata Subba Rao, Member (T)
DECCAN SHOPPE PVT. LTD.
Versus
COMMISSIONER OF CENTRAL TAX, HYDERABAD

Final Order No. A/30577/2019, dated 30-9-2019 in Appeal No. ST/30269/2019
Refund of deposits made through challans not utilized towards pay-
ment of duty - Relevant date - Rejection of application for claim filed beyond
one year from date of deposit - HELD : Date of payment of duty yet to begin in
case where amount has been deposited only in account current but not been
utilized towards payment of Service Tax - Hence, relevant date not yet begun
in this case - Consequently, application for refund to be within time limit and
hence, needs to be sanctioned - Section 11B of Central Excise Act, 1944 as ap-
plicable to Service Tax vide Section 83 of Finance Act, 1994. [paras 9, 10, 11]
Refund of deposits made through challans not utilized towards pay-
ment of duty - As per Clause (b) to proviso to sub-section (2) of Section 11B of
Central Excise Act, 1944, unspent advance deposits lying in balance in appli-
cant’s current account covered by Section 11B ibid - Once deposit covered by
Section 11B ibid, it is not open for anyone to pick and choose which portion of
Section 11B ibid applies to them and which does not - Entire provisions of Sec-
tion 11B ibid apply in absence of any specific clause indicating otherwise -
Section 11B of Central Excise Act, 1944 as applicable to Service Tax vide Sec-
tion 83 of Finance Act, 1994. [paras 9, 10, 11]
Appeal allowed
REPRESENTED BY : Shri K. Chandra Sekhar, Consultant, for the
Appellant.
Shri L.V. Rao, Authorised Representative, for the
Respondent.

GST LAW TIMES  11th June 2020  99