https://www.taxtmi.com/caselaws?id=201614 Refund claims for the quarter ending March 2008 were held to be within time under the Board clarification, which allowed such claims to be filed up to 31.12.2008; a claim filed on 02.12.2008 was therefore timely. Because the lower authorities had rejected the claim only on limitation without examining the merits, their orders were set aside to that extent and the matter was remanded to the original authority for fresh adjudication after giving a reasonable opportunity of hearing. The separate appeal relating to the earlier period was rejected. en-us Tue, 01 Dec 2009 00:00:00 +0530 Thu, 20 Jan 2011 19:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201614 Refund claims for the quarter ending March 2008 were held to be within time under the Board clarification, which allowed such claims to be filed up to 31.12.2008; a claim filed on 02.12.2008 was therefore timely. Because the lower authorities had rejected the claim only on limitation without examining the merits, their orders were set aside to that extent and the matter was remanded to the original authority for fresh adjudication after giving a reasonable opportunity of hearing. The separate appeal relating to the earlier period was rejected. Case-Laws Service Tax Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201614