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Service Tax - Highlights / Catch Notes

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Partial rejection of claim for refund of tax - The impugned ...

Service Tax

May 6, 2023

Partial rejection of claim for refund of tax - The impugned order has not adduced any reason for not extending the benefit that the clarification circular of the Central Board of Excise & Customs (CBEC) considered appropriate for refunds pertaining to the period of dispute - the rejection of refund claim is set aside - AT

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