https://www.taxtmi.com/caselaws?id=354275 A refund claim arising after amalgamation could not be rejected as time-barred where the show cause notice did not clearly plead the relevant date or the legal basis for limitation. The authorities could not introduce a fresh limitation ground by treating the date of payment as the relevant date or by denying the applicability of clause (ec) of section 11B, because adjudication must remain confined to the allegations in the notice and the assessee must have a fair opportunity to meet the case. On that basis, rejection of the refund on limitation was held unsustainable and relief was granted to the assessee. en-us Fri, 12 Jan 2018 00:00:00 +0530 Mon, 12 Mar 2018 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354275 A refund claim arising after amalgamation could not be rejected as time-barred where the show cause notice did not clearly plead the relevant date or the legal basis for limitation. The authorities could not introduce a fresh limitation ground by treating the date of payment as the relevant date or by denying the applicability of clause (ec) of section 11B, because adjudication must remain confined to the allegations in the notice and the assessee must have a fair opportunity to meet the case. On that basis, rejection of the refund on limitation was held unsustainable and relief was granted to the assessee. Case-Laws Central Excise Fri, 12 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354275