https://www.taxtmi.com/highlights?id=70779 Refund of service tax - Period of limitation - Relevant Date - Refund application filed after the favorable decision of Appellate Authority - Explanation B in Clause (5) of Section 11B of the Act defines Relevant Date. Sub-clause (ec) thereof clarifies that where the duty becomes refundable as a consequence of judgement decree order or direction of appellate authority Appellate Tribunal or any Court, the date of such judgement decree, order or direction shall be the relevant date. - AT en-us Fri, 07 Jul 2023 08:05:21 +0530 Fri, 07 Jul 2023 08:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70779 Refund of service tax - Period of limitation - Relevant Date - Refund application filed after the favorable decision of Appellate Authority - Explanation B in Clause (5) of Section 11B of the Act defines Relevant Date. Sub-clause (ec) thereof clarifies that where the duty becomes refundable as a consequence of judgement decree order or direction of appellate authority Appellate Tribunal or any Court, the date of such judgement decree, order or direction shall be the relevant date. - AT Highlights Service Tax Fri, 07 Jul 2023 08:05:21 +0530 https://www.taxtmi.com/highlights?id=70779