If any amount is deposited during the proceedings of the demand ...
Refund Only If Case Favorable to Assessee; Deposit Date Not Relevant u/s 11B for Refund.
May 4, 2016
Case Laws Service Tax AT
If any amount is deposited during the proceedings of the demand case, refund shall arise only when the demand case is finally decided in favour of the assesse - in any case the date of deposit of service tax cannot be taken as relevant date in terms of Section 11B - AT
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