Section 54

GST Caselaws, Sec. 11B, Section 54

CESTAT- Chandigarh : Where issue for consideration before Tribunal was as to whether in respect of claim for refund of service tax collected without authority of law, time limit prescribed in terms of section 11B will be applicable or not, matter was referred to President for constitution of a Larger Bench to decide issue

CESTAT, Chandigarh Bench Veer Overseas Ltd. vs. Commissioner of Central Excise and Service tax, Panchkula Section 54, 11B Devender Singh,

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