https://www.taxtmi.com/caselaws?id=333746 A refund claim must be examined on the basis of the amount actually maintained before the authority, and a voluntarily withdrawn portion cannot be insisted upon for adjudication absent a later revised claim. Here, the assessee filed a larger refund request, then reduced it by written communication and did not subsequently reinstate the withdrawn amount. The adjudicating authority therefore processed only the reduced claim as finally presented, and the notification could not be applied beyond that maintained claim. On that basis, adjudication of the balance withdrawn amount was unnecessary and the appeal was rejected. en-us Fri, 09 Sep 2016 00:00:00 +0530 Sat, 25 Feb 2017 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333746 A refund claim must be examined on the basis of the amount actually maintained before the authority, and a voluntarily withdrawn portion cannot be insisted upon for adjudication absent a later revised claim. Here, the assessee filed a larger refund request, then reduced it by written communication and did not subsequently reinstate the withdrawn amount. The adjudicating authority therefore processed only the reduced claim as finally presented, and the notification could not be applied beyond that maintained claim. On that basis, adjudication of the balance withdrawn amount was unnecessary and the appeal was rejected. Case-Laws Service Tax Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333746