Whether refund application can be filed by recipient who borne the incidence of tax ?
TRT-2025-949
Issue Favourable to Tax Payer ?:- yes
Held - The grounds of appeal annexed in the stay petition from which the appellants have contended as to how as a service recipient, they are entit.....
TRT-2025-587
Issue Favourable to Tax Payer ?:- yes
Held - I have perused the case record and the relevant provision contained in Rule 11B of Central Excise Act. A bare reading of subclause (e) would.....
