Refund of service tax - unjust enrichment - duty paid under protest - the amount being claimed as refund...

Refund of service tax - unjust enrichment - duty paid under protest - the amount being claimed as refund is reflected in the balance sheet under the head “current assets loan and advances” and the said amount has been shown as “advance recoverable” as per the disclosure requirement of the Companies Act. - Refund allowed. .....

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