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Rebate Claim for Export Services: One-Year Limitation u/s 11B Not Applicable, Refund Allowed u/r 5, Notification 11/2005-ST.

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....Rebate claim - time limitation - Rule 5 of CCR, 2004 read with N/N. 11/2005-ST - export of services - in the case of claim of rebate the prescription of one year u/s 11B will not apply as it is governed by another set of provisions - refund allowed - AT....