Refund Claim Denial Over Filing Delay Unjustified; Circular No. 120/01/2010-S.T. Supports Quarterly Refunds for Exporters.

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....Denial of refund claim - a slight delay in filing for the registration by the assessee with the Department cannot become a valid ground for rejecting their refund claim - Circular No. 120/01/2010-S.T. allows filing of refund claim on quarterly basis and an exporter can claim refund for previous quarter in the next quarter - AT....