https://www.taxtmi.com/caselaws?id=325951 A refund claim for service tax on export-related services was treated as timely where the initial filing was made within one year of the relevant export period, even though the application was returned for documentary compliance and later resubmitted with the required papers. The governing provision and cited precedents support the rule that, for limitation purposes, the original date of presentation remains material when a defective refund claim is subsequently cured and refiled. On that basis, the claim was not regarded as time-barred and was held to be within limitation. en-us Wed, 18 Nov 2015 00:00:00 +0530 Fri, 01 Apr 2016 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325951 A refund claim for service tax on export-related services was treated as timely where the initial filing was made within one year of the relevant export period, even though the application was returned for documentary compliance and later resubmitted with the required papers. The governing provision and cited precedents support the rule that, for limitation purposes, the original date of presentation remains material when a defective refund claim is subsequently cured and refiled. On that basis, the claim was not regarded as time-barred and was held to be within limitation. Case-Laws Service Tax Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325951