Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Recovery of drawback – Demand made after lapse of seven years – All the time-limits are already over and therefore, impugned demands for recovery of erroneously sanctioned drawback is hit by time-bar - AT
Recovery of drawback – Demand made after lapse of seven years – All the time-limits are already over and therefore, impugned demands for recovery of erroneously sanctioned drawback is hit by time-bar - AT
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