https://www.taxtmi.com/caselaws?id=252320 An appellate challenge to a refund cannot be maintained on a ground that was neither raised in the show cause notice nor decided in the order-in-original or the order-in-appeal. Where the Revenue did not dispute the findings actually recorded and instead sought to introduce a new basis outside the scope of the proceedings, the challenge exceeded the permissible contours of the appeal. The refund order therefore remained undisturbed and the Revenue's appeal was dismissed as not sustainable. en-us Wed, 09 Jul 2014 00:00:00 +0530 Fri, 17 Oct 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252320 An appellate challenge to a refund cannot be maintained on a ground that was neither raised in the show cause notice nor decided in the order-in-original or the order-in-appeal. Where the Revenue did not dispute the findings actually recorded and instead sought to introduce a new basis outside the scope of the proceedings, the challenge exceeded the permissible contours of the appeal. The refund order therefore remained undisturbed and the Revenue's appeal was dismissed as not sustainable. Case-Laws Service Tax Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252320