https://www.taxtmi.com/caselaws?id=82472 A statutory refund claim cannot be rejected on grounds not stated in the show cause notice or the original adjudication order, because the order must stand or fall on the reasons actually recorded. The appellate authority therefore cannot sustain denial by introducing fresh grounds such as non-filing of D-3 intimations or partial time-bar. On the stated ground alone, the claim under Notification No. 75/67-C.E. was not defeated by the documentary proof requirement relied on by the department, and the refund was allowed with consequential relief. en-us Thu, 19 Nov 1992 00:00:00 +0530 Tue, 05 Jul 2011 12:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82472 A statutory refund claim cannot be rejected on grounds not stated in the show cause notice or the original adjudication order, because the order must stand or fall on the reasons actually recorded. The appellate authority therefore cannot sustain denial by introducing fresh grounds such as non-filing of D-3 intimations or partial time-bar. On the stated ground alone, the claim under Notification No. 75/67-C.E. was not defeated by the documentary proof requirement relied on by the department, and the refund was allowed with consequential relief. Case-Laws Central Excise Thu, 19 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82472