Refund Claim for Export Services Denied Due to Jurisdictional Issues; Strict Interpretation of N/N. 27/2012-CE(NT) Applied.

Refund claim - export of service from an unregistered premises - rejection on the ground of jurisdiction - N/N. 27/2012-CE(NT) - Notification being part of legislation, is to be strictly construed for grant of the fiscal benefit - refund not allowed - AT .....

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