https://www.taxtmi.com/caselaws?id=370388 An appellate authority cannot sustain rejection of a refund claim on a ground not set out in the show cause notice, and it must address the assessee's challenge to the circular that formed the basis of the demand. Where the Commissioner (Appeals) ignored the core objection and rejected the matter on a different basis, namely that the remission order itself was not challenged, the order travelled beyond the notice and could not stand. The appellate order was therefore set aside and the matter remanded for fresh consideration after hearing the assessee. en-us Thu, 01 Nov 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370388 An appellate authority cannot sustain rejection of a refund claim on a ground not set out in the show cause notice, and it must address the assessee's challenge to the circular that formed the basis of the demand. Where the Commissioner (Appeals) ignored the core objection and rejected the matter on a different basis, namely that the remission order itself was not challenged, the order travelled beyond the notice and could not stand. The appellate order was therefore set aside and the matter remanded for fresh consideration after hearing the assessee. Case-Laws Central Excise Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370388