https://www.taxtmi.com/caselaws?id=358796 Refund claims cannot be rejected on grounds absent from the show cause notice. Where a notice addresses only limitation, rejection based on the optional nature of an exemption or retrospective availability is unsustainable. For limitation, when service-tax credit is reversed solely on departmental insistence, the reversal requirement date is treated as the relevant date for filing the refund claim. Refund of tax paid on full freight is admissible where the claim is timely and the corresponding credit has been reversed rather than retained. en-us Wed, 21 Mar 2018 00:00:00 +0530 Thu, 19 Apr 2018 05:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358796 Refund claims cannot be rejected on grounds absent from the show cause notice. Where a notice addresses only limitation, rejection based on the optional nature of an exemption or retrospective availability is unsustainable. For limitation, when service-tax credit is reversed solely on departmental insistence, the reversal requirement date is treated as the relevant date for filing the refund claim. Refund of tax paid on full freight is admissible where the claim is timely and the corresponding credit has been reversed rather than retained. Case-Laws Service Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358796