https://www.taxtmi.com/caselaws?id=77754 A refund claim under Notification No. 41/2007-S.T. is treated as filed on the date of its initial presentation for limitation purposes, even if it is later returned for defects and refiled after rectification. Subsequent resubmission with corrected papers does not create a fresh claim or shift the filing date. On that basis, the claim was within time, the limitation-based rejection could not be sustained, and the matter had to be examined on merits. en-us Thu, 01 Jul 2010 00:00:00 +0530 Fri, 08 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77754 A refund claim under Notification No. 41/2007-S.T. is treated as filed on the date of its initial presentation for limitation purposes, even if it is later returned for defects and refiled after rectification. Subsequent resubmission with corrected papers does not create a fresh claim or shift the filing date. On that basis, the claim was within time, the limitation-based rejection could not be sustained, and the matter had to be examined on merits. Case-Laws Service Tax Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77754