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Commissioner (Appeals) Can Remand EOU Cases on IT Software Export Refunds Under Notification No. 5/2006.

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Full Text of the Document

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....Power of the Commissioner (Appeals) to remand – 100% EOU - export of IT software - refund claim under Notification No. 5/2006 dated 14.3.2006 in respect of the unutilised credit accumulated due to export of services - AT....