Refund claim - rejection on the ground of time limitation - ...

Case Laws Service Tax

October 21, 2019

Refund claim - rejection on the ground of time limitation - export of goods - the notification categorically states that the claim for refund “shall” be filed within one year from the date of export of the said goods. The notification does not contain any provision for condoning the delay in filing the claim for refund. - No relief.

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Refund claim - rejection on the ground of time limitation - ...

Case Laws Service Tax

October 21, 2019

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