https://www.taxtmi.com/caselaws?id=211456 A refund rejection based on a ground not alleged in the show cause notice is unsustainable because a quasi-judicial authority cannot travel beyond the scope of the notice. Here, the notice alleged non-production of documents and ineligibility for refund, but did not state that the shipping bills themselves had to be challenged. Since the adverse order rested on that ground, the adjudication exceeded the notice and could not stand. The impugned order was set aside and the refund claim succeeded with consequential relief. en-us Wed, 29 Feb 2012 00:00:00 +0530 Thu, 22 Mar 2012 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211456 A refund rejection based on a ground not alleged in the show cause notice is unsustainable because a quasi-judicial authority cannot travel beyond the scope of the notice. Here, the notice alleged non-production of documents and ineligibility for refund, but did not state that the shipping bills themselves had to be challenged. Since the adverse order rested on that ground, the adjudication exceeded the notice and could not stand. The impugned order was set aside and the refund claim succeeded with consequential relief. Case-Laws Customs Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211456