https://www.taxtmi.com/caselaws?id=342886 An appellate authority cannot reject a refund claim on a ground not raised in the show-cause notice, particularly where the original authority had already found the claim timely. Where Notification No. 9/2009-ST had been superseded, the assessee was required to proceed under Notification No. 17/2011-ST, and rejection for filing under the earlier notification was unsustainable. The refund claim was therefore maintainable under the applicable notification, the rejection was set aside, and consequential relief followed. en-us Mon, 10 Apr 2017 00:00:00 +0530 Mon, 06 Nov 2017 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342886 An appellate authority cannot reject a refund claim on a ground not raised in the show-cause notice, particularly where the original authority had already found the claim timely. Where Notification No. 9/2009-ST had been superseded, the assessee was required to proceed under Notification No. 17/2011-ST, and rejection for filing under the earlier notification was unsustainable. The refund claim was therefore maintainable under the applicable notification, the rejection was set aside, and consequential relief followed. Case-Laws Service Tax Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342886