https://www.taxtmi.com/highlights?id=48202 Refund Claim u/s 104 of the Finance Act, 2017 - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the procedure prescribed under Section 11B applies in full. - refund to be allowed if the refund application is within the time-limit prescribed u/s 11B and not otherwise en-us Thu, 25 Jul 2019 08:16:07 +0530 Thu, 25 Jul 2019 08:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48202 Refund Claim u/s 104 of the Finance Act, 2017 - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the procedure prescribed under Section 11B applies in full. - refund to be allowed if the refund application is within the time-limit prescribed u/s 11B and not otherwise Highlights Service Tax Thu, 25 Jul 2019 08:16:07 +0530 https://www.taxtmi.com/highlights?id=48202