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2012 (3) TMI 254 - AT - CustomsDenial of refund claim on grounds not mentioned in the Show Cause Notice – SCN issued for denial of refund claim on ground of non-production of relevant document – Order rejecting refund passed on ground that the shipping bills are not being challenged - Held that:-Whether the appellant was entitled for filing the refund claim or not, is purely a legal issue, which could be examined for the first time at any stage of the proceedings including at the appellate stage, as held in case of National thermal Power Corporation Vs. CIT (1996 - TMI - 5626 - Supreme Court). In our view, both the lower authorities have traveled beyond the allegations made in the SCN hence these orders are not sustainable – Decided in favor of assessee.
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