https://www.taxtmi.com/caselaws?id=358796 Refund claims cannot be rejected on a ground not stated in the show cause notice, because adjudication must remain confined to the notice allegations. The article also notes that where service tax is paid on full freight and credit is reversed only after departmental insistence, the date of reversal can be treated as the relevant date for limitation. On that basis, a refund filed within one year from that date is not time-barred, and refund may be admissible if the corresponding credit is not retained. The impugned orders were therefore set aside on the facts discussed. 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 a ground not stated in the show cause notice, because adjudication must remain confined to the notice allegations. The article also notes that where service tax is paid on full freight and credit is reversed only after departmental insistence, the date of reversal can be treated as the relevant date for limitation. On that basis, a refund filed within one year from that date is not time-barred, and refund may be admissible if the corresponding credit is not retained. The impugned orders were therefore set aside on the facts discussed. Case-Laws Service Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358796