Refund claim - time limitation - relevant date - the time limit ...
Refund Claim Time Limit Tied to Quarter-End of FIRC Receipt Under CCR Rule 5 for Quarterly Filings.
September 14, 2019
Case Laws Service Tax AT
Refund claim - time limitation - relevant date - 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. - AT
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