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Service Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Denial of refund claim - Bar of limitation - As it is not an ...

Case Laws     Service Tax

October 27, 2014

Denial of refund claim - Bar of limitation - As it is not an amount of service tax, therefore, provisions of Section 11B of the Central Excise Act are not applicable to the facts of this case. Therefore, the time limit prescribed under 11B is not applicable. - AT

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