Refund claim - time limitation - Denial of refund of certain ...

Service Tax

July 19, 2022

Refund claim - time limitation - Denial of refund of certain amount deposited through GAR challan - The said deposit has never been adjusted against any tax liability in any subsequent return filed by appellant. In this circumstances, it is found that the amount deposited has never attained character of tax or duty. - Refund allowed - AT

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Refund claim - time limitation - Denial of refund of certain ...

Service Tax

July 19, 2022

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