Dept. couldn't travel beyond SCN to reject refund claim of service tax paid in excess

GST/Cenvat : Where assessee made an application for refund of service tax paid in excess and revenue issued on assessee a show cause notice alleging that it sought to reject refund claim and thereafter both Original Authority and Appellate Authority rejected refund claim on completely new ground which was not an issue in show cause notice, since lower authorities had gone beyond scope of show cause notice, impugned orders were liable to be set aside

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