Refund - Period of limitation - relevant date - Notification No. ...
Limitation Period for Refunds Requires Statutory Amendment, Notification No. 41/2012 ST Insufficient for Legal Imposition.
July 26, 2016
Case Laws Service Tax AT
Refund - Period of limitation - relevant date - Notification No. 41/2012 ST - The imposition of period of limitation, without statutory amendment, through a notification, therefore, cannot prevail - AT
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