STPI Unit Challenges Rebate Claim Denial Due to Commissioner's Error on Limitation Period Calculation Under Notification No. 12/2005-ST.
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Service TaxApril 26, 2017Case LawsAT
STPI unit - Rebate claim - N/N. 12/2005-ST - remittance must have been received in convertible foreign exchange in India - learned Commissioner erred in computing the period of limitation from the date of payment of the input tax - AT