2023 (6) TMI 311 - CESTAT MUMBAI

Refund of Cenvat credit - Business Support Services - export of output service - denial of refund on the ground that Rule 14 of Cenvat Credit Rules, 2004 has not been invoked while rejecting the refund claim - HELD THAT:- In the matter of BNP Paribas India Solution Pvt. Ltd. [2021 (12) TMI 676 - CESTAT MUMBAI] this Tribunal while allowing the appeal of the assessee therein allowed the refund claim u/s. 5 ibid by holding that since the provisions of Rule 14 ibid has not been invoked, the refund of Cenvat credit as claimed by the Appellant under Rule 5 ibid cannot be denied.

It is settled legal position that in absence of any notice for recovery as provided by Rule 14 ibid the refund claimed by the assessee under Rule 5 cannot be denied. The decision of the Tribunal in the matter of Qualcomm India Pvt. Ltd. [2019 (8) TMI 1645 - CESTAT HYDERABAD] has been affirmed by the Hon’ble High Court of Hyderabad in [2021 (11) TMI 72 - TELANGANA HIGH COURT] by dismissing the appeals filed by the revenue against the aforesaid decision of Tribunal.

The authorities below have erred in rejecting the refund claim of the appellant. Accordingly the impugned orders are set aside and the appeals filed by the appellant are allowed.