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Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

SEZ Unit - Refund claim - time limitation - The adjudicating ...

Case Laws     Service Tax

October 4, 2018

SEZ Unit - Refund claim - time limitation - The adjudicating authority, in the case in hand, despite recording the same and within his authority to condone the delay, did not do so. On merits, it is noticed that appellant is eligible for refund. - Delay condoned - refund allowed.

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