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Service Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Refund - period of limitation - the refund for the quarter ...

Case Laws     Service Tax

June 22, 2018

Refund - period of limitation - the refund for the quarter October to December was due on 01/01/2016. The refund claim was filed on 08/02/2017 which is beyond one year. Therefore, the refund was rightly rejected on time-bar.

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