JUDGMENT :

K.R. SHRIRAM, J.

1. Petitioner is engaged in the business of providing Information Technology enabled Services to its group entities located outside India. Petitioner in order to provide the output services, receives various input services and avails the credit for service tax paid thereat under Rule 3 of the CENVAT Credit Rules, 2004 [‘Credit Rules’]. Petitioner’s services are exported without payment of service tax which results in accumulation of CENVAT credit of service tax paid on input services.

2. It is petitioner’s case that in terms of Rule 5 of the Credit Rules, petitioner, as provider of the output service, that are exported, is entitled to claim refund of the credit of the service tax paid on input services that remained unutilised. There are notifications issued in that regard under Rule 5 of the Credit Rules for claiming of refund of unutilised credit.

3. Petitioner filed eight refund applications as detailed in the petition. Admittedly these refund applications have been processed and refund has been granted. It is petitioner’s case that as per provisions of Section 11BB of the Central Excise Act, 1944 [“The Act”] if any duty ordered to be refunded is not refu