https://www.taxtmi.com/caselaws?id=367474 Refund of service tax on construction of CRPF barracks could not be rejected without a show cause notice or personal hearing, as that breached natural justice. On merits, the claimant was a sub-contractor engaged in constructing barracks for training CRPF personnel, which was not equivalent to construction of residential houses; the departmental circular relied on by Revenue was therefore inapplicable. Because the rejection was procedurally invalid, the objections on limitation and unjust enrichment also could not be sustained. The refund claim was thus held admissible. en-us Tue, 28 Aug 2018 00:00:00 +0530 Fri, 21 Sep 2018 08:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367474 Refund of service tax on construction of CRPF barracks could not be rejected without a show cause notice or personal hearing, as that breached natural justice. On merits, the claimant was a sub-contractor engaged in constructing barracks for training CRPF personnel, which was not equivalent to construction of residential houses; the departmental circular relied on by Revenue was therefore inapplicable. Because the rejection was procedurally invalid, the objections on limitation and unjust enrichment also could not be sustained. The refund claim was thus held admissible. Case-Laws Service Tax Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367474