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Service Tax - Highlights / Catch Notes

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Refund claim - payments made under protest - Time Limitation - ...

Service Tax

May 3, 2023

Refund claim - payments made under protest - Time Limitation - the Appellant had challenged the levy of duty and therefore, any payments made are deemed to be made under protest. His challenge against the demand was decided in favour of the Appellant which resulted in the refund claim - the refund claims filed by the Appellant is allowed. - AT

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