https://www.taxtmi.com/caselaws?id=118226 The judgment set aside the impugned order rejecting a refund claim as time-barred without raising the limitation plea in the show cause notice. The court found the lower authorities exceeded the notice's scope, noting the appellant's continuous correspondence with the Department where the issue of limitation was never raised. Consequently, the appeal was allowed, providing consequential relief as the rejection was deemed beyond the show cause notice's ambit. en-us Wed, 03 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 13:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118226 The judgment set aside the impugned order rejecting a refund claim as time-barred without raising the limitation plea in the show cause notice. The court found the lower authorities exceeded the notice's scope, noting the appellant's continuous correspondence with the Department where the issue of limitation was never raised. Consequently, the appeal was allowed, providing consequential relief as the rejection was deemed beyond the show cause notice's ambit. Case-Laws Central Excise Wed, 03 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118226