Section 11B is applicable for the purpose of computation of one ...

Refund Claim Timing: Section 11B & Rule 5 CCR - Use Quarter End Date of FIRCs for Export Service Refunds.

May 24, 2018

Case Laws Service Tax AT

Section 11B is applicable for the purpose of computation of one year period for filing the refund claim and for export of service, the "relevant date" for the purpose of deciding the time limit for consideration of refund claim under Rule 5 of CCR will be the end of the quarter in which the FIRCs received. - AT

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Section 11B is applicable for the purpose of computation of one ...

Refund Claim Timing: Section 11B & Rule 5 CCR - Use Quarter End Date of FIRCs for Export Service Refunds.

May 24, 2018

Case Laws Service Tax AT

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