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Service Tax - Highlights / Catch Notes

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Refund claim - Once an application of refund has been filed ...

Service Tax

June 13, 2023

Refund claim - Once an application of refund has been filed before the refund sanctioning authority, the said authority is duty bound to decide the refund application one way or the other. - The refund application can either be rejected or allowed in part or in full. The provisions of refund do not give liberty to the fund sanctioning authority to return the refund application by terming the same to be premature. - AT

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