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2017 (5) TMI 624 - AT - Service TaxScope of SCN - refund claim - time bar - Held that: - in the SCN the Department has not raised any issue of time bar. Further in para 8.1 of the Order-in-Original, the adjudicating authority has categorically held that the refund claim filed in terms of N/N. 17/2011 is well within time. It is evident that the Commissioner(Appeals) has traveled beyond the SCN 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 - rejection of refund claim is unjustified - appeal allowed - decided in favor of assessee.
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