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Refund Entitlement for Unutilized Credit on Export Services: Ensuring Fair Calculation and Adherence to Board's Circular.
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....Refund of unutilised credit - export of service - there is one-to-one relation and indefeasible right undeniable - The calculation should not deprive the appellant from the relief admissible in the respective quarter giving due regard to the spirit of the Board circular. - AT....
TaxTMI
TaxTMI