https://www.taxtmi.com/caselaws?id=713 A refund claim must be examined under the provision invoked in the application and with reference to the allegations in the show-cause notice and reply. Here, the authorities treated a claim filed under Rule 5 of the Cenvat Credit Rules, 2002 as if it involved rebate under Rule 18 of the Central Excise Rules, 2002 and Notification No. 41/2001-C.E. (N.T.), which were extraneous to the notice and to the claim actually made. Because the rejection rested on irrelevant considerations, the orders could not stand and the matter was required to be reconsidered afresh with due hearing. en-us Mon, 06 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=713 A refund claim must be examined under the provision invoked in the application and with reference to the allegations in the show-cause notice and reply. Here, the authorities treated a claim filed under Rule 5 of the Cenvat Credit Rules, 2002 as if it involved rebate under Rule 18 of the Central Excise Rules, 2002 and Notification No. 41/2001-C.E. (N.T.), which were extraneous to the notice and to the claim actually made. Because the rejection rested on irrelevant considerations, the orders could not stand and the matter was required to be reconsidered afresh with due hearing. Case-Laws Central Excise Mon, 06 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=713