Rebate Claim Denied for Export Services Due to Procedural Lapse, But Justice Prevails Under Notification No. 12/2005-ST.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Denial of rebate claim - Export of Business Auxiliary Services - Notification No. 12/2005-ST - contravention of not following the procedure of filing the declaration is indeed a procedural formality, for contravention of which substantial justice cannot be denied - AT....
TaxTMI