https://www.taxtmi.com/caselaws?id=436 A refund claim under Section 11B of the Central Excise Act cannot be sustained on a fresh ground raised for the first time at the appellate stage when that basis was not pleaded in the original refund application. The document also states that Notification No. 18/2002-S.T. operated prospectively from its publication date and did not extend exemption to service tax already incurred on services received before 16-12-2002. On that reasoning, the new refund basis was not entertainable and the notification could not justify refund of tax paid for the earlier period, so the refund claim failed. en-us Thu, 02 Feb 2006 00:00:00 +0530 Tue, 01 Jul 2008 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436 A refund claim under Section 11B of the Central Excise Act cannot be sustained on a fresh ground raised for the first time at the appellate stage when that basis was not pleaded in the original refund application. The document also states that Notification No. 18/2002-S.T. operated prospectively from its publication date and did not extend exemption to service tax already incurred on services received before 16-12-2002. On that reasoning, the new refund basis was not entertainable and the notification could not justify refund of tax paid for the earlier period, so the refund claim failed. Case-Laws Service Tax Thu, 02 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436