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2019 (5) TMI 600 - HC - Service TaxRefund claim - principles of unjust enrichment - applicability of Section 11B of CEA - HELD THAT:- This court is of the opinion that no substantial question of law arises. It is immediately apparent that the service tax department has taken two contrary positions – while allowing the substantial sum of over ₹ 1 crore as refund, for the same work, i.e. as sub-contractors in respect of hospitals, no impediment or difficulty was faced. However, in respect of the construction of residential barracks, a para military organisation of the State, an entirely different approach for the subcontractor appears to have been taken. This is completely illogical and could have been the only ground on which the CESTAT could have set aside the refusal. This court is also of the opinion that the CESTAT’s view that separate show cause notice is necessary under Section 11B is in consonance with the principle of fairness. If a general show cause notice is issued, invoking Section 11, there is no automatic assumption that the assessee would be faced ultimately with an order, under Section 11B. In this case, the assessee in fact applied for refund. It was all the more incumbent upon the authority to put the assesee to notice about the likely application of section 11B. Appeal dismissed - decided against appellant.
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