https://www.taxtmi.com/caselaws?id=279250 A new factual and legal ground cannot be introduced for the first time in appeal where it was not raised in the original proceedings. The refund claim had already been examined and allowed on the basis of documents sought through the deficiency memo, and no show cause notice alleged that the goods were not food stuff or otherwise outside the exemption notifications. Because that objection was absent from the adjudication stage, the Revenue could not later challenge the refund on that basis in appeal, and the belated ground was held impermissible. en-us Fri, 17 Nov 2017 00:00:00 +0530 Sat, 09 Mar 2019 07:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279250 A new factual and legal ground cannot be introduced for the first time in appeal where it was not raised in the original proceedings. The refund claim had already been examined and allowed on the basis of documents sought through the deficiency memo, and no show cause notice alleged that the goods were not food stuff or otherwise outside the exemption notifications. Because that objection was absent from the adjudication stage, the Revenue could not later challenge the refund on that basis in appeal, and the belated ground was held impermissible. Case-Laws Service Tax Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279250