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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Refund of accumulated CENVAT Credit - export of service - It is ...

Service Tax

December 28, 2018

Refund of accumulated CENVAT Credit - export of service - It is a settled position of law that the authorities while adjudicating the refund application under Rule 5 of the rules, should not look into the aspect of consideration of the requirement of Rule 2 (l) of the rules.

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