https://www.taxtmi.com/caselaws?id=333261 For refund claims under Notification No. 5/2006-CE (N.T.), where electronic filing through ACES was permitted, the date of electronic filing is the relevant date for limitation. The later submission of physical copies did not override the timely electronic application or render the claim time-barred, especially where the trade notice and Board circular allowed and encouraged electronic filing. The limitation objection was therefore unsustainable, and the refund claim could not be rejected on the ground of delayed physical documentation. The original authority was directed to process the refund on the basis of the electronic filing date. en-us Wed, 10 Aug 2016 00:00:00 +0530 Fri, 07 Oct 2016 21:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333261 For refund claims under Notification No. 5/2006-CE (N.T.), where electronic filing through ACES was permitted, the date of electronic filing is the relevant date for limitation. The later submission of physical copies did not override the timely electronic application or render the claim time-barred, especially where the trade notice and Board circular allowed and encouraged electronic filing. The limitation objection was therefore unsustainable, and the refund claim could not be rejected on the ground of delayed physical documentation. The original authority was directed to process the refund on the basis of the electronic filing date. Case-Laws Service Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333261