https://www.taxtmi.com/caselaws?id=763213 The Bombay HC disposed of a petition seeking mandamus for refund of service tax deposit made under protest on interchange fees. The court held that mandamus cannot be issued to directly refund the amount while the show cause notice remains pending adjudication, as this would render the adjudication process infructuous. The court distinguished the case from HSBC precedent and noted that mandamus for specific refund action is not typically issued except in exceptional circumstances. The court directed respondents to adjudicate the pending show cause notice dated 11 May 2015 and corrigendum dated 3 June 2015 within eight weeks, allowing authorities to examine the refund claim on merits following proper legal procedure. en-us Fri, 13 Dec 2024 00:00:00 +0530 Sat, 14 Dec 2024 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763213 The Bombay HC disposed of a petition seeking mandamus for refund of service tax deposit made under protest on interchange fees. The court held that mandamus cannot be issued to directly refund the amount while the show cause notice remains pending adjudication, as this would render the adjudication process infructuous. The court distinguished the case from HSBC precedent and noted that mandamus for specific refund action is not typically issued except in exceptional circumstances. The court directed respondents to adjudicate the pending show cause notice dated 11 May 2015 and corrigendum dated 3 June 2015 within eight weeks, allowing authorities to examine the refund claim on merits following proper legal procedure. Case-Laws Central Excise Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763213