https://www.taxtmi.com/caselaws?id=108950 A refund claim under the excise refund framework cannot be rejected on a ground not set out in the show-cause notice. The adjudication order had relied on non-verification of D3 No. 27 for invoice No. 1150, but that basis was extraneous to the notice and the rejection on that ground was unsustainable. Where D3 intimation had been filed for both invoices and compulsory verification had been dispensed with, invoice No. 1150 stood on the same footing as the admitted claim for invoice No. 1149. The refund for invoice No. 1150 was therefore held allowable, with consequential relief granted. en-us Tue, 08 Apr 2003 00:00:00 +0530 Thu, 05 Apr 2012 11:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108950 A refund claim under the excise refund framework cannot be rejected on a ground not set out in the show-cause notice. The adjudication order had relied on non-verification of D3 No. 27 for invoice No. 1150, but that basis was extraneous to the notice and the rejection on that ground was unsustainable. Where D3 intimation had been filed for both invoices and compulsory verification had been dispensed with, invoice No. 1150 stood on the same footing as the admitted claim for invoice No. 1149. The refund for invoice No. 1150 was therefore held allowable, with consequential relief granted. Case-Laws Central Excise Tue, 08 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108950