https://www.taxtmi.com/caselaws?id=73097 An increase in the quantum of a refund claim, when made to correct a timely filed application based on the same entitlement and cause of action, is treated as an amendment and not a fresh claim; limitation does not bar that correction. A separately introduced claim for special excise duty, first raised later in reply, was time-barred. The proper course was to examine the admissible concession under the exemption notification and recalculate the refundable amount on merits, rather than reject the entire refund on limitation. The matter was remitted for fresh determination of the correct refund due, with limitation sustained only for the new special excise duty component. en-us Wed, 08 May 1985 00:00:00 +0530 Fri, 27 May 2011 18:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73097 An increase in the quantum of a refund claim, when made to correct a timely filed application based on the same entitlement and cause of action, is treated as an amendment and not a fresh claim; limitation does not bar that correction. A separately introduced claim for special excise duty, first raised later in reply, was time-barred. The proper course was to examine the admissible concession under the exemption notification and recalculate the refundable amount on merits, rather than reject the entire refund on limitation. The matter was remitted for fresh determination of the correct refund due, with limitation sustained only for the new special excise duty component. Case-Laws Central Excise Wed, 08 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73097