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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

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

Case Laws     Service Tax

November 2, 2019

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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