https://www.taxtmi.com/caselaws?id=107654 A refund claim is treated as filed on the date it is received by the department, even if it is initially incomplete and later resubmitted with supporting documents. For limitation purposes, holidays when the relevant office is closed are excluded under Section 10 of the General Clauses Act, 1897. On that computation, the claim was within the prescribed six-month period and was not time-barred. The rejection of the refund claim on limitation grounds was therefore unsustainable, and the matter was required to be decided on merits. en-us Mon, 21 Jul 2003 00:00:00 +0530 Sat, 24 Mar 2012 11:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107654 A refund claim is treated as filed on the date it is received by the department, even if it is initially incomplete and later resubmitted with supporting documents. For limitation purposes, holidays when the relevant office is closed are excluded under Section 10 of the General Clauses Act, 1897. On that computation, the claim was within the prescribed six-month period and was not time-barred. The rejection of the refund claim on limitation grounds was therefore unsustainable, and the matter was required to be decided on merits. Case-Laws Central Excise Mon, 21 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107654