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Service Tax - Highlights / Catch Notes

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Denial for petitioner’s claim for interest on refund sanctioned ...

Service Tax

August 8, 2023

Denial for petitioner’s claim for interest on refund sanctioned - Period beyond 3 months - The authority erred in holding that the petitioner’s letter dated 07.02.2023, requesting for processing its claims for refund is to be considered as its application for refund. - The impugned order is, ex facie, erroneous to the extent it rejects the petitioner’s claim for interest. - HC

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