https://www.taxtmi.com/caselaws?id=790927 A refund rejection cannot be sustained on a ground not set out in the show cause notice; the adjudicating authority must remain within the original basis for denial, and a new objection cannot be introduced later. The note also states that where Cenvat credit reversed on outward freight is subsequently found admissible under the applicable credit framework and the relevant CBIC clarification, the amount reversed with interest remains refundable. The operative effect is that refund claims should be assessed on the notice-based ground and on the legal admissibility of the underlying credit, not on an unwarranted settlement objection. en-us Thu, 30 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790927 A refund rejection cannot be sustained on a ground not set out in the show cause notice; the adjudicating authority must remain within the original basis for denial, and a new objection cannot be introduced later. The note also states that where Cenvat credit reversed on outward freight is subsequently found admissible under the applicable credit framework and the relevant CBIC clarification, the amount reversed with interest remains refundable. The operative effect is that refund claims should be assessed on the notice-based ground and on the legal admissibility of the underlying credit, not on an unwarranted settlement objection. Case-Laws Central Excise Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790927