Time Limit Exclusion for Tax Refunds on Export Services: Key Dates Affecting Sections 54 and 55 Applications.

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....Refund of tax paid - export of services - barred by time limitation or not - relevant date - Notification dated 05.07.2022 clearly postulates that the period from 1st March, 2020 to 28th February, 2022, for computation of period of limitation for filing refund application under Section 54 or Section 55 of the said Act shall stand excluded. - HC....