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2023 (6) TMI 900 - AT - Service TaxDenial of refund of Cenvat Credit on various services - export of service - Period October, 2016 to June, 2017 - rejection of refund on the ground of nexus - HELD THAT:- In the matter of M/S. BNP PARIBAS INDIA SOLUTIONS P. LTD. VERSUS COMMISSIONER OF CGST, MUMBAI EAST [2020 (2) TMI 224 - 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. Therefore it is settle 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. Nothing contrary has been produced on record. The authorities below have erred in rejecting the refund claim of the appellant. Accordingly the impugned orders are set aside - Appeal allowed.
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