ORDER

SHAHID JAMIL KHAN (JUDICIAL MEMBER).-This is departmental appeal against Order-in-Appeal dated 26-4-2008 whereby appeal of the Registered Person was accepted on the ground that the reason for rejection of refund given in Order-in-Original was not confronted in the show-cause notice.2. The DR while speaking in support of the appeal could not deny the fact that the reason of rejecting refund was not confronted in the show-cause notice dated 6-4-2007. However, he has referred to the observation of the Adjudicating Authority that the Registered Person could have claimed the refund by filing a supplementary claim with the supporting documents. He contends that this aspect of the case was not pondered upon by the learned Collector (Appeals). The learned counsel for the respondent registered person referred to the judgment of the honourable Apex Court reported as 1987 SCMR 1840 whereby the honourable Court has laid down a dictum that Order-in-Original passed on a ground which was not mentione...