Refund of service tax remaining unutilized - Rule 5 - Export of ...
Case Laws Service Tax
October 29, 2019
Refund of service tax remaining unutilized - Rule 5 - Export of services - the denial of the refund only on the basis of non-disclosure of the cenvat credit in ST-3 return is not legally sustainable and therefore, the rejection of refund on this ground is set aside.
View Source