https://www.taxtmi.com/caselaws?id=155552 Denial of credit cannot be sustained where the show-cause notice did not propose disallowance on the ground ultimately relied upon. The notice here challenged the refund claim only on compliance with Notification No. 11/2002-C.E. (N.T.) and the effect of drawback or rebate, not on alleged errors in the input documents. Adjudication on that unnotified ground was therefore set aside. The refund dispute was remitted for fresh examination on the grounds actually set out in the notice, and the credit denial was set aside in favour of the assessee. en-us Sun, 09 Aug 2009 00:00:00 +0530 Thu, 05 Sep 2013 14:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155552 Denial of credit cannot be sustained where the show-cause notice did not propose disallowance on the ground ultimately relied upon. The notice here challenged the refund claim only on compliance with Notification No. 11/2002-C.E. (N.T.) and the effect of drawback or rebate, not on alleged errors in the input documents. Adjudication on that unnotified ground was therefore set aside. The refund dispute was remitted for fresh examination on the grounds actually set out in the notice, and the credit denial was set aside in favour of the assessee. Case-Laws Central Excise Sun, 09 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155552