Refund Claim Process: Only One Show Cause Notice and Adjudication Order Allowed; No New Grounds for Rejection Permitted.

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Full Text of the Document

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....For one refund claim there cannot be more than one show cause notice and one adjudication order. It is not permitted to Revenue to reject the refund claim on one ground and when the said ground is held unsustainable, to raise the hue and cry that they are also other grounds on which the refund may be rejected.....