Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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Denial of refund claim - Export of services or not - providing advisory services to M/s. AMP Capital (Australia) - appellant has provided the services from India and the same was used outside India. Accordingly it qualifies as 'export of services' and refund is admissible - AT
Denial of refund claim - Export of services or not - providing advisory services to M/s. AMP Capital (Australia) - appellant has provided the services from India and the same was used outside India. Accordingly it qualifies as 'export of services' and refund is admissible - AT
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