Refund of service tax - rejection on the ground of time ...
Service Tax Refund Denied Over Time Limits and Unjust Enrichment; Clarificatory Circular Doesn't Change Law's Application.
August 16, 2017
Case Laws Service Tax HC
Refund of service tax - rejection on the ground of time limitation and unjust enrichment - The Circular is only clarificatory in nature. As such, there is no question of its prospective or retrospective operation. - HC
View Source