Port Service Tax Refund on Export Services: Criteria Met, Officers Can't Reject Claims Over New Issues.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of Port service tax paid on taxable services utilised for export of goods - Once three aspects are satisfied, the officer sanctioning the refund cannot go into other issues to reject refund claimed. - AT....