CENVAT Credit refund cannot be denied without Issuing SCN

BNP Paribas India Solutions Pvt Ltd Vs Commissioner of GST & Central Excise (CESTAT Mumbai) Brief facts of the case are that the appellant are the exporter of service in the nature of Information Technology Software Service. For the quarter from April 2017 to June 2017 appellant had accumulated CENVAT Credit of around 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 ...