SEZ Unit - Refund claim - time limitation - The adjudicating ...
SEZ Unit's Refund Delay Condoned After Review; Adjudicating Authority Grants Eligible Refund Claim.
October 4, 2018
Case Laws Service Tax AT
SEZ Unit - Refund claim - time limitation - The adjudicating authority, in the case in hand, despite recording the same and within his authority to condone the delay, did not do so. On merits, it is noticed that appellant is eligible for refund. - Delay condoned - refund allowed.
View Source