https://www.taxtmi.com/caselaws?id=170577 A refund claim in central excise was filed without clearly identifying the governing provision, and the show cause notice indicated that any admissible refund would have to be examined under Rule 57F(13) of the Central Excise Rules, 1944. The appellate authority could not sustain relief merely on the basis that the original adjudicating authority had gone beyond the notice, because the alternative claim under Notification No. 29/96 had not been examined by the lower authorities. The proper course was to re-examine eligibility on that notification-based ground, and the matter was remanded for fresh consideration. en-us Fri, 04 Jun 2010 00:00:00 +0530 Tue, 02 Jun 2015 17:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170577 A refund claim in central excise was filed without clearly identifying the governing provision, and the show cause notice indicated that any admissible refund would have to be examined under Rule 57F(13) of the Central Excise Rules, 1944. The appellate authority could not sustain relief merely on the basis that the original adjudicating authority had gone beyond the notice, because the alternative claim under Notification No. 29/96 had not been examined by the lower authorities. The proper course was to re-examine eligibility on that notification-based ground, and the matter was remanded for fresh consideration. Case-Laws Central Excise Fri, 04 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170577