https://www.taxtmi.com/caselaws?id=368983 The Tribunal held that the appellant is entitled to a refund of duty paid on bitumen under Notification No. 108/95-CE as they bore the duty. The rejection of the refund claim was set aside, and the appeal was allowed with consequential relief. The Tribunal emphasized that grounds for rejection not mentioned in the show cause notice cannot be considered by the appellate authority. en-us Thu, 30 Aug 2018 00:00:00 +0530 Fri, 06 Mar 2020 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368983 The Tribunal held that the appellant is entitled to a refund of duty paid on bitumen under Notification No. 108/95-CE as they bore the duty. The rejection of the refund claim was set aside, and the appeal was allowed with consequential relief. The Tribunal emphasized that grounds for rejection not mentioned in the show cause notice cannot be considered by the appellate authority. Case-Laws Central Excise Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368983