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Refund Claims for Vehicle Registration Service Tax Must Follow Central Excise Act Rules Under Finance Act 1994.

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Full Text of the Document

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....Refund of Service tax on vehicle registration charges - any refund claim arises as a consequence to the application of the provisions of Finance Act,1994 ought to be in accordance with the provisions prescribed for refund under the Central Excise Act,1944 as applicable to service tax matters - AT....