https://www.taxtmi.com/caselaws?id=345610 The appellate court set aside the impugned orders and granted the appeal in a case concerning the rejection of refund claims by a show-cause notice. The lower authorities exceeded the notice's allegations, which was deemed impermissible. The Adjudicating Authority re-examined the documents and emphasized the importance of the approved list of services for SEZ units. The eligibility for the refund claim of the SEZ unit was challenged based on the applicable notification, leading to the claim's rejection. The violation of natural justice was raised but not upheld, and the decision to reject the refund claim on grounds beyond the show-cause notice was overturned, ensuring procedural fairness. en-us Tue, 04 Jul 2017 00:00:00 +0530 Tue, 08 Aug 2017 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345610 The appellate court set aside the impugned orders and granted the appeal in a case concerning the rejection of refund claims by a show-cause notice. The lower authorities exceeded the notice's allegations, which was deemed impermissible. The Adjudicating Authority re-examined the documents and emphasized the importance of the approved list of services for SEZ units. The eligibility for the refund claim of the SEZ unit was challenged based on the applicable notification, leading to the claim's rejection. The violation of natural justice was raised but not upheld, and the decision to reject the refund claim on grounds beyond the show-cause notice was overturned, ensuring procedural fairness. Case-Laws Service Tax Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345610