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2023 (8) TMI 1332 - AT - CustomsScope of SCN - Refund of Customs Duty paid under protest - classification of imported goods - appeal rejected on the ground which was out of the scope of the show cause notice and the Order-in-Original - HELD THAT:- As the appellant had failed to bring on record the document of final assessment of such provisionally assist bill of entry. Hence, he has rejected the refund claim. This is not tenable. The show cause notice in the instant case sought to reject the refund claim on the grounds that the documents submitted were not original and were photocopies. The original adjudicating authority has rejected the claim purely on the ground that they had not submitted the proof of payment of duty, and other supporting documents such as the bill of entry in original. Therefore, instead of appreciating or examining the grounds on which the original authority had rejected the refund claim, the appellate authority has introduced a new ground for rejection of the refund claim which was not indicated in the show cause notice. This is not acceptable. Reliance placed in SENOR METALS PVT LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, RAJKOT [2023 (7) TMI 1115 - CESTAT AHMEDABAD] wherein it has been held that no new ground not specified in the show cause notice can be raised by the adjudicating authority. Thus, matter remanded to the original authority to examine the refund claim in the light of the fact that the claim with all the relevant documents in original had been filed with the department on 23.08.2004 by the appellant. Mere observation that the payments cannot be verified, cannot be a ground to deny the claim - appeal disposed off by way of remand.
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