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Service Tax - Highlights / Catch Notes

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Refund - computation of period of limitation - In terms of ...

Service Tax

April 1, 2016

Refund - computation of period of limitation - In terms of Section 9 of General Clauses Act, 30/4/2009 has to be excluded therefore the period of one year is reckoned from 1/5/2009 accordingly last date of filing of refund claim is 30/4/2010 on which appellant indeed filed refund claim. - Refund allowed - AT

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