SEZ Unit's Service Tax Refund Rejection for Consultant Services Overturned, Time Bar Deemed Unsustainable Under Law.

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....SEZ unit - Refund of Service Tax - Management or Business Consultant Service - period from July 2017 to September 2017 - claim was filed on 29/05/2018 - rejection refund claim has been filed beyond one year from the end of the month in which actual payment of service tax was made by the claimants - The impugned order rejecting the refund claim on time bar is not sustainable in law - AT....