The request of the appellant that if the refund cannot be ...
Court Denies Request to Carry Forward Credit as Refund Alternative, Citing Non-Permissibility Under Current Regulations.
July 16, 2013
Case Laws Service Tax AT
The request of the appellant that if the refund cannot be allowed, they may be allowed to carry forward the amount as a credit, also cannot be accepted as it would virtually amount to refund - AT
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