Refund of service tax - retrospective exemption - rejection of refund on the ground of time limitation -...

Refund of service tax - retrospective exemption - rejection of refund on the ground of time limitation - Department was of the view that the refund claimed ought to have been filed within six months from the date on which Section 104 of Finance Act, 2017 was introduced and received assent of the President - rejection of refund claim on the ground of time bar is unjustified .....

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