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Service Tax - Highlights / Catch Notes

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Refund of service tax - Goods exported under claim of drawback - ...

Case Laws     Service Tax

April 9, 2016

Refund of service tax - Goods exported under claim of drawback - While fixing all industry rate of drawback, the average duties and service tax paid in respect of inputs and input services are taken into account and the condition of Notification No. 41/2007 - ST has to be strictly construed - Refund inadmissible - AT

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