Refund claim - rejection on the ground of limitation - duty ...
Refund Claim Denied: Statute of Limitations Bars Duty Refund Despite Related Judgment or Decree Triggering Refund Eligibility.
March 7, 2017
Case Laws Service Tax AT
Refund claim - rejection on the ground of limitation - duty becomes refundable “as a consequence of” judgment, decree etc. - the judgment, decree etc. need not be directly refunded and can be in relation to any precursor of refund - AT
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