Refund Claim Denied: Self-Adjustment of Service Tax Not Allowed u/r 6(4A) Interpretation.

Refund of service tax by way of self adjustment under rule 6(4A) / 6(4B) - In the present case the claim for refund has arisen on account of interpretation of law and therefore such refund cannot be claimed refund under Rule 6 (4A) - AT .....

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