https://www.taxtmi.com/caselaws?id=111938 A refund claim filed within the statutory limitation period after finalisation of provisional assessment was not rendered time-barred merely because the assessee later amended the amount to correct the payable quantum. The amendment was treated as a verification-based correction to quantify the original claim, not as a fresh refund application attracting limitation. Once the original claim was timely filed and pending consideration, it could not be rejected as barred by time on the basis of the later amendment. The assessee's claim therefore succeeded. en-us Fri, 21 May 2004 00:00:00 +0530 Fri, 18 May 2012 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111938 A refund claim filed within the statutory limitation period after finalisation of provisional assessment was not rendered time-barred merely because the assessee later amended the amount to correct the payable quantum. The amendment was treated as a verification-based correction to quantify the original claim, not as a fresh refund application attracting limitation. Once the original claim was timely filed and pending consideration, it could not be rejected as barred by time on the basis of the later amendment. The assessee's claim therefore succeeded. Case-Laws Central Excise Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111938