Refund limitation runs from the first filing date; resubmission after defects do not shift limitation, and unjust enrichment goes back on remand.

For refund claims, the date of initial filing is the relevant date for limitation, even if the papers were later returned for production of original documents and resubmitted with defects cured. The later resubmission does not change the character of the original filing, so the claim is not time-barred if the first filing was within time. Where the limitation objection fails, the refund claim must be examined on merits, and the question of unjust enrichment, if not finally decided below, must be adjudicated afresh in remand after giving the assessee an opportunity of hearing.

---

---

Issues: (i) whether the refund claim was barred by limitation and the date of initial filing or the date of resubmission after return of the papers was the relevant date; (ii) whether the question of unjust enrichment required consideration in the remand proceedings.

Issue (i): Whether the refund claim was barred by limitation and the date of initial filing or the date of resubmission after return of the papers was the relevant date.

Analysis: The initial refund application had been filed within time. The claim was returned only for submission of original documents, and the later furnishing of those documents did not alter the character of the original filing. The settled legal position was that the date of first filing remains the relevant date for limitation, even if the application was initially incomplete in form or documentation.

Conclusion: The refund claim was not time-barred and this issue was decided in favour of the assessee.

Issue (ii): Whether the question of unjust enrichment required consideration in the remand proceedings.

Analysis: Once the limitation objection was rejected, the refund claim had to be examined on merits. The issue of unjust enrichment had not been finally examined by the lower authority and therefore required adjudication in the remand proceedings with an opportunity of hearing to the assessee.

Conclusion: The question of unjust enrichment was remanded for fresh decision.

Final Conclusion: The limitation objection failed, and the matter was sent back for adjudication on merits, including the issue of unjust enrichment.

Ratio Decidendi: For refund claims, the date of initial filing is the relevant date for limitation, and a subsequent resubmission after return of the papers for defects does not shift that date.

---