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COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, GOA Versus M/s RATIO PHARMA INDIA PVT LTD

Denial of refund claim - Scientific and Technical Consultancy Service - whether the refund claims have been filed within the time limit prescribed in Rule 5 of the Cenvat Credit Rules read with notification No. 5/2006 and Section 11B of the Central Excise Act - Held that - Under Section 83 of the Finance Act, the provisions of Section 11B of the Central Excise Act, shall apply in relation to service tax as they apply in relation to a duty of excise. Therefore, it is inferred that just as the rel....... + More

 

 

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COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, GOA Versus M/s RATIO PHARMA INDIA PVT LTD

 

 

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