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2014 (5) TMI 1045 - HC - Service TaxDenial of refund claim - Held that:- it is not a show cause notice which would lead to any imposition of liability against the petitioner. In fact the petitioner had filed an application for refund and it is towards consideration of the same that the authority has issued a show cause notice, disclosing the prima facie findings, so as to afford an opportunity to the petitioner to put forth contentions which would counter the same effectively. Hence, neither can it be said that the show cause notice is totally non est; nor that it is without jurisdiction. It is under a specific statutory provision that the petitioner has invoked the power of refund conferred on the authority. In such circumstance, this Court is not persuaded to interfere with the proceedings at this stage, especially since entertaining the writ petition would eventually result in either rejection of the claim of the petitioner or allowing the same, which exercise this Court would not be entitled to embark upon, under Article 226. - Decided against assessee.
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