Limitation for service tax refund claims depends on the original filing date when defects are later cured and resubmitted.

A refund claim for service tax on export-related services was treated as timely where the initial filing was made within one year of the relevant export period, even though the application was returned for documentary compliance and later resubmitted with the required papers. The governing provision and cited precedents support the rule that, for limitation purposes, the original date of presentation remains material when a defective refund claim is subsequently cured and refiled. On that basis, the claim was not regarded as time-barred and was held to be within limitation.

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Issues: Whether the refund claim for service tax on export-related services was filed within limitation by reference to the original date of presentation, notwithstanding its return and later resubmission with documents.

Analysis: The claim was initially presented within one year from the relevant export period. It was returned for compliance with documentary requirements and later resubmitted, with the original documents being furnished thereafter. The governing provision and the cited precedents support the principle that, for limitation purposes, the date of initial filing is material where a refund claim is later cured of defects and resubmitted. On that basis, the claim could not be treated as time-barred.

Conclusion: The refund application was held to be within time and not barred by limitation.

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