Refund claim - N/N. 12/2005-ST - Export of services - filing of ...
Refund Claim Under Notification 12/2005-ST for Export Services to Be Processed Without Declaration Requirement.
November 23, 2016
Case Laws Service Tax AT
Refund claim - N/N. 12/2005-ST - Export of services - filing of declaration is a procedural requirement which is condoned and the lower authorities are directed to process the refund claim on its merits in accordance with law. - AT
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