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    <title>Appellant&#039;s Adjustment of Refund Claim Aids Department; Revised Claim Not Time-Barred.</title>
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    <description>The action of the appellant of suo motu omitting the portion of the refund claim not eligible for refund has only facilitated the department and does not vitiate the original refund claim - refund claim of for the remaining amount, on the basis of revised claim, is not time barred - AT</description>
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      <description>The action of the appellant of suo motu omitting the portion of the refund claim not eligible for refund has only facilitated the department and does not vitiate the original refund claim - refund claim of for the remaining amount, on the basis of revised claim, is not time barred - AT</description>
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