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2008 (1) TMI 248 - AT - Central ExciseRefund rejected by Commissioner on ground that appellants have not challenged the assessment at the initial stage - in this case there has been no assessment as credit was required to be reversed in respect of inputs lying with them as on the date of exemption - Since Commissioner (Appeals) has clearly traveled beyond the grounds given in the SCN, his order cannot be sustained on that ground as refund claim can be rejected only on the ground mentioned in the show cause notice
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