https://www.taxtmi.com/caselaws?id=245780 A refund claim for exports was held to be within limitation because it was filed within one year from the date of export. The rejection was also set aside because the lower authorities relied on grounds such as non-production of co-relation evidence and non-filing in the prescribed format, even though those grounds were not in the show-cause notice. As the show-cause notice forms the foundation of the proceeding, rejection on new grounds was unsustainable. The refund rejection was therefore set aside and consequential relief followed. en-us Wed, 12 Feb 2014 00:00:00 +0530 Sun, 06 Apr 2014 14:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245780 A refund claim for exports was held to be within limitation because it was filed within one year from the date of export. The rejection was also set aside because the lower authorities relied on grounds such as non-production of co-relation evidence and non-filing in the prescribed format, even though those grounds were not in the show-cause notice. As the show-cause notice forms the foundation of the proceeding, rejection on new grounds was unsustainable. The refund rejection was therefore set aside and consequential relief followed. Case-Laws Service Tax Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245780