TMI Blog2023 (5) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 14 of CENVAT Credit Rules, 2004 proposing denial of availment of the said credit, also not issued - HELD THAT:- The deficiency memo has not invoked any provisions of CENVAT Credit Rules much less said Rule 14. Therefore, the said deficiency memo cannot be called a show cause notice. The refund of Rs. 25,81,828/- was denied to the appellant without issue of any show cause notice. Such an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round Rs. 12 crores. The appellant filed claim for refund of the same under the provisions of Notification No. 27/2017-CE (NT) dated 18.06.2012. On 02.05.2019 the appellant were issued with a deficiency memo and subsequently Order-in-Original was passed. Some amount of refund was allowed and some amount of refund was rejected. Against the amount of refund rejected, appellant preferred appeal befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccounts, the same when gets accumulated due to export, refund of the same cannot be rejected. 3. Learned AR has submitted that defect memo was issued to the appellant and appellant were also heard before passing the order. 4. I have carefully gone through the records of the case and submissions made. I have perused the deficiency memo dated 02.05.2019. The deficiency memo has not invoked any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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