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Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

The action of the appellant of suo motu omitting the portion of ...


Appellant's Adjustment of Refund Claim Aids Department; Revised Claim Not Time-Barred.

September 26, 2016

Case Laws     Service Tax     AT

The action of the appellant of suo motu omitting the portion of the refund claim not eligible for refund has only facilitated the department and does not vitiate the original refund claim - refund claim of for the remaining amount, on the basis of revised claim, is not time barred - AT

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