https://www.taxtmi.com/caselaws?id=204918 A refund claim for unutilised service credit was not barred by limitation because the original claim was filed within time, even though it was initially incomplete and later supported by additional documents. The deficiencies relating to attestation of the shipping bill, description of the tax-paying document, and particulars in the CENVAT credit register extract were treated as minor or procedural, not as grounds to treat the claim as time-barred. The limitation objection was rejected, the rejection order was set aside, and the matter was remitted for fresh decision on merits after giving the assessee a reasonable opportunity of hearing. en-us Wed, 29 Dec 2010 00:00:00 +0530 Mon, 02 Apr 2012 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204918 A refund claim for unutilised service credit was not barred by limitation because the original claim was filed within time, even though it was initially incomplete and later supported by additional documents. The deficiencies relating to attestation of the shipping bill, description of the tax-paying document, and particulars in the CENVAT credit register extract were treated as minor or procedural, not as grounds to treat the claim as time-barred. The limitation objection was rejected, the rejection order was set aside, and the matter was remitted for fresh decision on merits after giving the assessee a reasonable opportunity of hearing. Case-Laws Central Excise Wed, 29 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204918