https://www.taxtmi.com/highlights?id=43437 Refund claim of service tax - validity of period of limitation of 6 months - exemption grated with retrospective effect - vires of Section 103 of the Finance Act, 1994 - Courts have often hold that period of limitation for claiming refund is mandatory - Cannot be extended further. en-us Fri, 21 Dec 2018 06:51:17 +0530 Fri, 21 Dec 2018 06:51:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43437 Refund claim of service tax - validity of period of limitation of 6 months - exemption grated with retrospective effect - vires of Section 103 of the Finance Act, 1994 - Courts have often hold that period of limitation for claiming refund is mandatory - Cannot be extended further. Highlights Service Tax Fri, 21 Dec 2018 06:51:17 +0530 https://www.taxtmi.com/highlights?id=43437