Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund of service tax paid - exports - Since the Appellants refund claim was for more than 0.25% of the FOB value of exports, there was no need for self-certification - Commissioner cannot impose its own conditions.
Refund of service tax paid - exports - Since the Appellants refund claim was for more than 0.25% of the FOB value of exports, there was no need for self-certification - Commissioner cannot impose its own conditions.
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