Refund of accumulated CENVAT credit - export of service - period ...
CENVAT Credit Refund for Export Services: Limitation Period Starts After Quarter Ends, Per Section 11B.
February 16, 2019
Case Laws Service Tax AT
Refund of accumulated CENVAT credit - export of service - period of limitation - since under Section 11B it cannot start on any date before the end of the quarter, the same has to be reckoned from next date when quarter ends.
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