https://www.taxtmi.com/caselaws?id=434528 A refund sanction under Notification No. 17/2009-ST was upheld because the Department could not challenge it on a factual ground not raised in the show cause notice. The notice alleged only non-furnishing of the chartered accountant certificate and non-submission of relevant invoices and bills; it did not allege that the respondent had exported a lesser quantity than shown in the shipping bills. As the show cause notice is the foundation of the proceedings, a new ground could not be introduced in appeal. The sanctioned refund was therefore sustained. en-us Wed, 08 Feb 2023 00:00:00 +0530 Mon, 27 Feb 2023 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434528 A refund sanction under Notification No. 17/2009-ST was upheld because the Department could not challenge it on a factual ground not raised in the show cause notice. The notice alleged only non-furnishing of the chartered accountant certificate and non-submission of relevant invoices and bills; it did not allege that the respondent had exported a lesser quantity than shown in the shipping bills. As the show cause notice is the foundation of the proceedings, a new ground could not be introduced in appeal. The sanctioned refund was therefore sustained. Case-Laws Service Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434528