https://www.taxtmi.com/caselaws?id=234409 A refund claim cannot be rejected on a ground not stated in the show cause notice, because the adjudicating authority may not travel beyond the scope of the notice. Where the refund was questioned on a different basis, that rejection was unsustainable. However, to ensure fair consideration under Notification No. 41/07-ST dated 06.10.07, the claimant was to be given an opportunity to produce the specific documents required for the refund claim. The matter was remanded for the authority to identify the necessary documents and proceed afresh. en-us Fri, 22 Feb 2013 00:00:00 +0530 Mon, 10 Jun 2013 20:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234409 A refund claim cannot be rejected on a ground not stated in the show cause notice, because the adjudicating authority may not travel beyond the scope of the notice. Where the refund was questioned on a different basis, that rejection was unsustainable. However, to ensure fair consideration under Notification No. 41/07-ST dated 06.10.07, the claimant was to be given an opportunity to produce the specific documents required for the refund claim. The matter was remanded for the authority to identify the necessary documents and proceed afresh. Case-Laws Service Tax Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234409