Appeals Commissioner Oversteps by Introducing New Grounds Not in Original Notice for SAD Refund Case.

Appeals Commissioner Oversteps by Introducing New Grounds Not in Original Notice for SAD Refund Case. https://www.taxtmi.com/highlights?id=53207 Refund of SAD - Once there is no proposal in the notice to deny refund claim on a particular ground which also does not stand considered by the original adjudicating authority, the consideration of the same by Commissioner (Appeals) amounts to travelling beyond the show cause notice. - AT en-us Wed, 29 Apr 2020 08:54:27 +0530 Wed, 29 Apr 2020 08:54:27 +0530 TaxTMI RSS Generator Appeals Commissioner Oversteps by Introducing New Grounds Not in Original Notice for SAD Refund Case. https://www.taxtmi.com/highlights?id=53207 Refund of SAD - Once there is no proposal in the notice to deny refund claim on a particular ground which also does not stand considered by the original adjudicating authority, the consideration of the same by Commissioner (Appeals) amounts to travelling beyond the show cause notice. - AT Highlights Customs Wed, 29 Apr 2020 08:54:27 +0530 https://www.taxtmi.com/highlights?id=53207