Refund claim - relevant date - In respect of export of services, ...

Refund Claims for Service Exports: Time Limit Based on FIRC Receipt End of Quarter per Rule 5 CCR.

September 19, 2018

Case Laws Service Tax AT

Refund claim - relevant date - In respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis.

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Refund claim - relevant date - In respect of export of services, ...

Refund Claims for Service Exports: Time Limit Based on FIRC Receipt End of Quarter per Rule 5 CCR.

September 19, 2018

Case Laws Service Tax AT

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