Refund claim - unutilized input service credit - Rule 5 of CCR, ...
Case Laws Service Tax
May 4, 2017
Refund claim - unutilized input service credit - Rule 5 of CCR, 2004 read with N/N. 5/2006-CE - the principle of unjust enrichment is not applicable in the export of services - Further, the appellate order being beyond the scope of SCN is not sustainable - AT
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