https://www.taxtmi.com/caselaws?id=802203 An adjudicating authority becomes functus officio after passing a final refund order and cannot seek fresh clarification to revisit the sanction. The show-cause notice defines the grounds of the departmental case, so review or appellate proceedings cannot introduce an unnotified ground to deny a sanctioned refund. Where the notice seeks clarification of service classification and other particulars, non-production of an export order or non-compliance with the Export of Service Rules, 2005 cannot be introduced as a new ground for denial. en-us Thu, 29 Oct 2026 00:00:00 +0530 Tue, 03 Nov 2026 09:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802203 An adjudicating authority becomes functus officio after passing a final refund order and cannot seek fresh clarification to revisit the sanction. The show-cause notice defines the grounds of the departmental case, so review or appellate proceedings cannot introduce an unnotified ground to deny a sanctioned refund. Where the notice seeks clarification of service classification and other particulars, non-production of an export order or non-compliance with the Export of Service Rules, 2005 cannot be introduced as a new ground for denial. Case-Laws Service Tax Thu, 29 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802203