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The High Court held that since the show cause notice is pending adjudication, the decision in the HSBC case cannot be relied upon for seeking a mandamus directing refund of the deposit made under protest for Service Tax Liability on Interchange Fees. Granting such a refund by way of writ of mandamus would render the adjudication of the show cause notice infructuous. Except in exceptional circumstances, a mandamus to act in a particular way is not typically issued. However, the Court directed the respondents to adjudicate the show cause notice along with the Corrigendum within eight weeks, disposing off the petition.
The High Court held that since the show cause notice is pending adjudication, the decision in the HSBC case cannot be relied upon for seeking a mandamus directing refund of the deposit made under protest for Service Tax Liability on Interchange Fees. Granting such a refund by way of writ of mandamus would render the adjudication of the show cause notice infructuous. Except in exceptional circumstances, a mandamus to act in a particular way is not typically issued. However, the Court directed the respondents to adjudicate the show cause notice along with the Corrigendum within eight weeks, disposing off the petition.
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