Rejection of refund claim - scope of SCN - since the learned ...
Refund Claim Rejection Overturned: Appeals Body Exceeded Notice Scope by Applying Different Rule, Order Unsustainable.
November 8, 2023
Case Laws Service Tax AT
Rejection of refund claim - scope of SCN - since the learned Commissioner (Appeals) has traveled beyond the scope of the show-cause notice and applied entirely the different rule for rejection of refund benefit in favour of the appellant, the impugned order cannot sustain for judicial scrutiny. - AT
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