EXCISE/ST/VAT : Refund claim filed on basis of legal opinion obtained by service recipient is not maintainable and moreover, claim cannot be filed without modification of self-assessed return by way of an appeal; Matter referred to President for referring issue to Larger Bench for resolution of difference of opinion expressed by various BenchesEXCISE/ST/VAT : Refund claim filed on basis of legal opinion obtained by service recipient is not maintainable and moreover, claim cannot be filed without modification of self-assessed return by way of an appeal; Matter referred to President for referring issue to Larger Bench for resolution of difference of opinion expressed by various Bencheswww.taxmann.com Latest Case LawsRead More
