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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