Refund of pre-deposit - Section 35F read with Section 35FF does ...
Section 35F and 35FF: No Refund Application Needed Post-Appeal; Section 11B Time Limit Not Applicable.
March 6, 2020
Case Laws Service Tax AT
Refund of pre-deposit - Section 35F read with Section 35FF does not provide for any refund application to be made by the assessee after being successful in appeal - the limitation prescribed under Section 11B is not applicable for refund claim under Section 35FF. - AT
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