𝗖𝗲𝘀𝘁𝗮𝘁 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 𝗳𝗼𝗿 𝗦𝗘𝗭 𝗨𝗻𝗶𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Refund claims cannot be denied without issuing notice under Rule 14 of the CENVAT Credit Rules, 2004. Attested photocopies of invoices can be accepted as proof of payment of duty. Appeal partly allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s. WNS Global Services Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Refund claims for SEZ unit's input service tax credits were rejected due to missing invoices and disputed nexus with exported services.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal held that refund claims cannot be denied under Rule 5 without issuing notice under Rule 14. Attested copies of invoices are valid if originals are with the department. For claims rejected due to nexus or address mismatches, the matter was remanded for re-examination.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. WNS Global Services Pvt. Ltd. vs. Commissioner of CGST, Navi Mumbai 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 28 February 2023 📜 This ruling reinforces the procedural safeguards in refund claims under Rule 5 and the admissibility of attested documents in cases where originals are unavailable.