Refund claim – Section 26(e) of SEZ Act r.w. Rule 31 of SEZ Rule ...
Case Laws Service Tax
July 23, 2013
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
View Source