Refund claim – Section 26(e) of SEZ Act r.w. Rule 31 of SEZ Rule ...
SEZ Act Section 26(e) Refund Claim Denied Due to Lack of Evidence for Conditions in Notification 9/2009.
July 23, 2013
Case Laws Service Tax AT
Refund claim – Section 26(e) of SEZ Act r.w. Rule 31 of SEZ Rule - Notification 9/2009 prescribes certain conditions to be fulfilled for claiming the refund - there was no evidence on record about fulfillment of these conditions - AT
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