Appellate authority cannot reject refund on a ground not indicated in SCN

Hindustan Motors Limited Vs Commissioner of Customs And Central Goods And Service Tax (CESTAT Delhi) In a recent case involving Hindustan Motors Ltd and the Commissioner of Customs and Central Goods and Service Tax (CESTAT Delhi), the issue of whether an appellate authority can reject a refund claim on grounds not specified in the show cause notice (SCN) came under scrutiny. The case revolves around the rejection of a refund claim of Rs. 43,46,830/- by the Commissioner (Appeals), Indore. Detailed Analysis: Background: Hindustan Motors Ltd had imported component parts of engines during a speci...