Tax Rebate Refund Claim: Court Rules Against Time-Barred Rejection Due to Lack of Specified Limit in Notification.

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....Refund claim - whether the refund of rebate of the tax paid on input services is to be allowed to respondent or otherwise? - In the absence of any time limit in the notification, reliance on provisions of Section 11B to reject the refund claims as time barred seems to be incorrect. - AT....