Refund claim - time limitation - Section 11B - The doctrine of ...

Refund Denial Overturned: Section 11B Time Limits Contradict Article 265; Doctrine of Merger Influences Outcome.

November 2, 2019

Case Laws Service Tax HC

Refund claim - time limitation - Section 11B - The doctrine of merger applicable to the case on hand - the view of the respondent-revenue in denying the refund claimed by the appellant is unjustifiable and hit by Article 265 of the Constitution of India.

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Refund claim - time limitation - Section 11B - The doctrine of ...

Refund Denial Overturned: Section 11B Time Limits Contradict Article 265; Doctrine of Merger Influences Outcome.

November 2, 2019

Case Laws Service Tax HC

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