Refund claim - The adjudicating authority has no jurisdiction to ...
Adjudicating Authority Can't Condone Delays for Refunds Submitted After One Year, as Confirmed by Higher Courts.
March 9, 2017
Case Laws Service Tax HC
Refund claim - The adjudicating authority has no jurisdiction to condone the delay and / or grant refund if the refund application is not made within the period of one year. No power of condonation of delay are vested with adjudicating authority - HC
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