Refund claims are adjudicated only on the amount actually maintained; a voluntarily withdrawn portion cannot be revived without a revised claim.

A refund claim must be examined on the basis of the amount actually maintained before the authority, and a voluntarily withdrawn portion cannot be insisted upon for adjudication absent a later revised claim. Here, the assessee filed a larger refund request, then reduced it by written communication and did not subsequently reinstate the withdrawn amount. The adjudicating authority therefore processed only the reduced claim as finally presented, and the notification could not be applied beyond that maintained claim. On that basis, adjudication of the balance withdrawn amount was unnecessary and the appeal was rejected.

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Issues: Whether the assessee was entitled to adjudication and refund on the balance amount after voluntarily withdrawing a part of the refund claim under Notification No. 41/2007-ST.

Analysis: The refund application was originally filed for a larger amount and was later reduced by a written communication withdrawing the excess claim. The adjudicating authority processed and sanctioned the claim as finally filed. Since the assessee did not subsequently revise the claim, the authority could adjudicate only the reduced claim actually maintained. The applicability of the notification could not be examined beyond the claim as presented by the assessee.

Conclusion: The balance refund claim was not required to be adjudicated, and the rejection of the appeal was justified.

Final Conclusion: The appeal failed, and the order rejecting the claim for the withdrawn portion stood affirmed.

Ratio Decidendi: A refund claim must be adjudicated on the basis of the claim actually maintained before the authority, and a voluntarily withdrawn portion cannot be insisted upon for adjudication in the absence of a subsequent revised claim.

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