Separate Show Cause Notice Required u/s 11B for Refund Claims, CESTAT Confirms Fairness Principles.

Rejection of refund claim - the CESTAT’s view that separate show cause notice is necessary u/s 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, u/s 11B. .....

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