https://www.taxtmi.com/caselaws?id=787395 Issue concerns refund claims under SEZ-related notification rejected as time-barred though show-cause notices did not plead limitation. Legal principle applied: adjudicatory orders must be founded on grounds pleaded in the show-cause notice, and an unpleaded ground (limitation) cannot be invoked to sustain rejection. Outcome: rejection orders were set aside and appeals allowed because the limitation ground was not alleged in the notices; defect in pleading was outcome-determinative. en-us Thu, 11 Dec 2025 00:00:00 +0530 Thu, 05 Mar 2026 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787395 Issue concerns refund claims under SEZ-related notification rejected as time-barred though show-cause notices did not plead limitation. Legal principle applied: adjudicatory orders must be founded on grounds pleaded in the show-cause notice, and an unpleaded ground (limitation) cannot be invoked to sustain rejection. Outcome: rejection orders were set aside and appeals allowed because the limitation ground was not alleged in the notices; defect in pleading was outcome-determinative. Case-Laws Service Tax Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787395