Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Refund CENVAT Credit - since the refund application was filed in the proper format within time and the supporting documents were submitted subsequently, refund cannot be denied on the ground of period of limitation - AT
Refund CENVAT Credit - since the refund application was filed in the proper format within time and the supporting documents were submitted subsequently, refund cannot be denied on the ground of period of limitation - AT
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