2017 (5) TMI 624

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....ultant for the Appellant Shri Arun Kumar, Deputy Commissioner(AR) for the Respondent ORDER [Order Pre: Ms. Sulekha Beevi, C.S.,] The above appeal is filed aggrieved by the rejection of refund claim. 2. The appellants are registered for providing services under the category of Business Auxiliary Service. They filed application for refund of service tax to the tune of Rs. 20,84,829/- ....

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....under Notification No.17/2011 is time barred. He submitted that the said issue was not raised in the show-cause notice. Further that the adjudicating authority has analysed the issue of time bar and held that the refund claim is filed within the time limit. The Commissioner(Appeals) has travelled beyond the show-cause notice as well as against the findings in the order passed by the adjudicating a....

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....erms of Notification No.17/2011 is well within time. It is evident that the Commissioner(Appeals) has travelled beyond the show-cause notice and also against the findings entered by the adjudicating authority and thereby putting the appellant under surprise by rejecting the refund claim on the ground of being time bar. The department has not preferred any appeal against the order passed by adjudic....