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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Refund of service tax - unjust enrichment - duty paid under ...

Case Laws     Service Tax

May 31, 2019

Refund of service tax - unjust enrichment - duty paid under protest - the amount being claimed as refund is reflected in the balance sheet under the head “current assets loan and advances” and the said amount has been shown as “advance recoverable” as per the disclosure requirement of the Companies Act. - Refund allowed.

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