If the appellant in the capacity of recipient of service files ...
Entitled to File Refund: Appellant Can Apply u/s 11B of Central Excise Act, 1944 for Service Tax.
April 23, 2016
Case Laws Service Tax AT
If the appellant in the capacity of recipient of service files the refund application before the Central Excise Authorities, it should be proper and maintainable under Section 11B of the Central Excise Act, 1944 - AT
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