1.

Which of the following is not true about claiming refund of service tax under section 142?

A. Service tax is deposited under earlier law
B. Provision of service is complete under earlier law
C. Refund of service tax would be in cash
D. Refund claim should be within the time limit under section 11B(2) of the Central Excise Act, 1944
Answer» C. Refund of service tax would be in cash


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