Denial of refund claim - a slight delay in filing for the ...
Refund Claim Denial Over Filing Delay Unjustified; Circular No. 120/01/2010-S.T. Supports Quarterly Refunds for Exporters.
December 10, 2015
Case Laws Service Tax AT
Denial of refund claim - a slight delay in filing for the registration by the assessee with the Department cannot become a valid ground for rejecting their refund claim - Circular No. 120/01/2010-S.T. allows filing of refund claim on quarterly basis and an exporter can claim refund for previous quarter in the next quarter - AT
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