Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Refund of service tax paid on import of services for the period prior to 18.4.2006 - claim for refund filed beyond one year - period of limitation - claim of refund rejected being the levy has to considered only as ‘without authority of law’ and not as ‘unconstitutional’ - AT
Refund of service tax paid on import of services for the period prior to 18.4.2006 - claim for refund filed beyond one year - period of limitation - claim of refund rejected being the levy has to considered only as ‘without authority of law’ and not as ‘unconstitutional’ - AT
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