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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Refund claim - The adjudicating authority has no jurisdiction to ...

Service Tax

March 9, 2017

Refund claim - The adjudicating authority has no jurisdiction to condone the delay and / or grant refund if the refund application is not made within the period of one year. No power of condonation of delay are vested with adjudicating authority - HC

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