https://www.taxtmi.com/highlights?id=48059 Refund of Service tax - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the procedure prescribed u/s 11B applies in full. The Adjudicating Authority is therefore required to grant refund if the refund application is within the time-limit prescribed u/s 11B and not otherwise en-us Fri, 19 Jul 2019 08:05:07 +0530 Fri, 19 Jul 2019 08:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48059 Refund of Service tax - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the procedure prescribed u/s 11B applies in full. The Adjudicating Authority is therefore required to grant refund if the refund application is within the time-limit prescribed u/s 11B and not otherwise Highlights Service Tax Fri, 19 Jul 2019 08:05:07 +0530 https://www.taxtmi.com/highlights?id=48059