Refund - Period of limitation - Service tax paid on the output ...
Tribunal Denies Service Tax Refund Due to Statutory Time Limit Despite Unauthorized Payment by Law.
June 10, 2016
Case Laws Service Tax AT
Refund - Period of limitation - Service tax paid on the output service on which there was no levy - amount paid was without authority of law - Tribunal being a creature under the Central Excise/Customs Act cannot go beyond the statute and therefore cannot relax the time limitation provided under the statute - AT
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