https://www.taxtmi.com/caselaws?id=259967 For refund claims, the date of initial filing is the relevant date for limitation, even if the papers were later returned for production of original documents and resubmitted with defects cured. The later resubmission does not change the character of the original filing, so the claim is not time-barred if the first filing was within time. Where the limitation objection fails, the refund claim must be examined on merits, and the question of unjust enrichment, if not finally decided below, must be adjudicated afresh in remand after giving the assessee an opportunity of hearing. en-us Fri, 01 May 2015 00:00:00 +0530 Wed, 27 May 2015 06:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259967 For refund claims, the date of initial filing is the relevant date for limitation, even if the papers were later returned for production of original documents and resubmitted with defects cured. The later resubmission does not change the character of the original filing, so the claim is not time-barred if the first filing was within time. Where the limitation objection fails, the refund claim must be examined on merits, and the question of unjust enrichment, if not finally decided below, must be adjudicated afresh in remand after giving the assessee an opportunity of hearing. Case-Laws Service Tax Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259967