Notification No. 09/2009-ST casts an obligation on AC or DC for ...
Case Laws Service Tax
August 17, 2013
Notification No. 09/2009-ST casts an obligation on AC or DC for condoning the delay if the refund claim is not filed within the period of six months - the notification itself was issued in March, 2009 thus a liberal approach for condonation of delay was required - AT
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