https://www.taxtmi.com/caselaws?id=176525 A defect-cured refund application can relate back to the original filing for limitation purposes, so a claim first returned for missing supporting documents cannot be treated as time-barred merely because the corrected copy was filed later. By contrast, cashew kernel was held not to be agricultural produce under the notification, because the processing involved went beyond the simple processes contemplated by the exemption and tariff classification treated cashew nuts and shelled cashew nuts separately. The refund limitation objection failed, but the service tax exemption claim on cashew kernels was rejected, resulting in only partial relief for the assessee. en-us Fri, 20 Mar 2015 00:00:00 +0530 Wed, 23 Dec 2015 22:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176525 A defect-cured refund application can relate back to the original filing for limitation purposes, so a claim first returned for missing supporting documents cannot be treated as time-barred merely because the corrected copy was filed later. By contrast, cashew kernel was held not to be agricultural produce under the notification, because the processing involved went beyond the simple processes contemplated by the exemption and tariff classification treated cashew nuts and shelled cashew nuts separately. The refund limitation objection failed, but the service tax exemption claim on cashew kernels was rejected, resulting in only partial relief for the assessee. Case-Laws Service Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176525