𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗷𝗲𝗰𝘁𝗶𝗼𝗻 𝗼𝗳 𝗖𝗘𝗡𝗩𝗔𝗧 𝗥𝗲𝗳𝘂𝗻𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "A deficiency memo that does not invoke specific provisions of the CENVAT Credit Rules, such as Rule 14, cannot be treated as a show-cause notice. Refund denial based on such a memo is unsustainable."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s BNP Paribas India Solutions Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Refund claim of Rs. 12 crores CENVAT Credit for April–June 2017 partially rejected via deficiency memo dated 02.05.2019. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Exporter of Information Technology Software Service filed for refund under Notification No. 27/2017-CE (NT).

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that the deficiency memo did not qualify as a valid show-cause notice since it failed to invoke provisions of the CENVAT Credit Rules, particularly Rule 14. The rejection of Rs. 25,81,828/- refund was set aside, and the Revenue was directed to refund the amount. The appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s BNP Paribas India Solutions Pvt. Ltd. vs. Commissioner of GST & Central Excise, Mumbai East 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 86378 of 2020 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 10 April 2023 📜 This ruling underscores that deficiency memos lacking statutory references cannot substitute for show-cause notices.