100% EOU - Export of services - Denial of refund claim - period ...
High Court Rules: Refund Period for 100% EOU Exports Starts from Receipt Date, Not Service Date.
March 31, 2015
Case Laws Service Tax HC
100% EOU - Export of services - Denial of refund claim - period of limitation - relevant date for calculating the time limit for grant of refund would be the date of receipt of consideration and not the date when the services were provided - HC
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