TMI Blog2016 (8) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... se open to him is to file a refund claim under Section 11B. The show-cause notice issued under Section 11B are in the nature of communication of the objection. In fact there is no time limit prescribed for issue of show-cause notice under Section 11B and thus it is open to Revenue to point out the short comings in the refund claim. - Decided against the appellant - E/890/09 - A/88907/16/SMB - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be issued for the same refund claim. He argued that the original show-cause notice did not invoke the limitation and therefore, it is not open to the Revenue to invoke the said grounds by issue of another show-cause notice. He further argued that the second show-cause notice has been issued after one year of filing of the refund claim and therefore, the show-cause notice itself is barre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f show-cause notice in respect of refund as it is obligatory for the Revenue to examine all aspects of Section 11B while granting refund. He further argued that the show-cause notice was issued to assist the appellant in defending his refund claim. For this purpose, he relied on the decision of the Tribunal in the case of ONGC Vs. CCE, Mumbai - 2011 (24) STR 212 (Tri-Mum) which was upheld by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority, as the case may be, to deal with all the aspects of the matter. This prolongs litigation, with several rounds of appeal and remand, which is best avoided both in the interest of the assessee and the revenue. Certainty promotes the rule of law. 4. I have gone through the rival submissions. I find that the decision of Vidarbha Veneer Industries Ltd. (supra) is not applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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