Sunday 27 July 2014

Assessee claiming ST refund via exemption notification is bound to comply with time-limit specified

Service Tax : An assessee claiming exemption/refund of tax paid on services used for export goods under Notification No. 41/2007-ST is bound by time-limit specified in said notification; he cannot claim benefit of general time-limit under section 11B of the Central Excise Act, 1944


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