Due date - refund claim

[ranganath shenoy]

A refund claim was submitted on 01-07-2008 along with relevant docuements for service tax as per Section 11B of central Excise Act,1944 made applicable to service tax.The asst commnr. was of opinion that the documents were not enough and called for further docuements.The same was filed on 1-10-2008.Now the ac says that the refund claim is deemed to have been filed on 01-10-2008.Is he right? Any case laws on the issue

[Surender Gupta]

This is a matter subject to facts and evidence. Merely seeking additional evidence does not mean that original refund claim was not complete. If you satisfy that the refund application has been filed with the relevant document as required by the prescribed procedure, your refund application would be treated as filed as on 1-7-2008 itself.

[ranganath shenoy]

thanks

AI Summary

Refund claim filing date: requests for additional documents do not alter original filing if required documents were initially submitted. If a refund application was submitted with the documents required by the prescribed procedure, a subsequent administrative request for additional evidence does not automatically change the original filing date; the claim will be treated as filed on the initial submission date provided the applicant can show procedural completeness at that time.