2015 (12) TMI 214

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....d, Advocate For the Respondent : Mr. N. Jagdish, AR ORDER Per: B.S.V. MURTHY There are three refund claims under consideration for the period from September 2004 to June 2006 in this case all of which have been rejected. In respect of first two refund claims for the period from September 2004 to June 2006, the refund claims were rejected only on the ground that Notification No. 11/2002....

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....ot have arisen since there was no show-cause notice in the first place and without issuing a show-cause notice there cannot be any question of re-adjudication at any stage and nor can a fresh show-cause notice be issued. It was submitted that this is an incurable defect. We are unable to agree with this submission. There is no time limit prescribed in the law for issue of show-cause notice to reje....