Facts
M/s Earthmark Traders exported the goods and filed the refund application under FORM RFD-01 on the account of exports. With regard to the said application, the proper officer made a visit to the premises of the appellant and upon inspection issued a memo with various allegations. The appellant submitted a detailed reply along with the documents against the allegations made under the memo. The adjudicating authority passed the order and being aggrieved from the order the petitioner filed an appeal before the Joint Commissioner who rejected the appeal on the ground that the appellant has not proved the claim of export of goods.
Being aggrieved from the order of the appellant authority, the petitioner filed a writ petition before the Hon’ble High Court of Calcutta.
Issues
Whether the Appellate Authority can pass an Order that is beyond the accusations made in FORM RFD-08, i.e., Show Cause Notice or not?
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