https://www.taxtmi.com/circulars?id=7868 Orders disposing refund and rebate claims must state reasoned findings on unjust enrichment and time-bar applicability, specify the proviso-based legal basis when refunds are granted, and, where reliance is placed on a Chartered Accountant's certificate, record its conformity with the Balance Sheet and Profit and Loss Account and whether the claimed amount is received or receivable. en-us Thu, 15 Oct 2009 00:00:00 +0530 Wed, 23 Dec 2009 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7868 Orders disposing refund and rebate claims must state reasoned findings on unjust enrichment and time-bar applicability, specify the proviso-based legal basis when refunds are granted, and, where reliance is placed on a Chartered Accountant's certificate, record its conformity with the Balance Sheet and Profit and Loss Account and whether the claimed amount is received or receivable. Circulars Service Tax Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7868