https://www.taxtmi.com/caselaws?id=335837 A refund claim filed within the six-month period prescribed by Notification No. 41/2007-ST does not lose timeliness merely because it was first presented to the wrong authority and later refiled before the jurisdictional authority after limitation expired. The operative principle is that an originally timely filing should be treated as valid for limitation purposes when the defect is only mispresentation before the incorrect office. The refund claim must then be examined on merits rather than rejected as time-barred, and the matter is to be reconsidered by the adjudicating authority after due hearing. en-us Wed, 30 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335837 A refund claim filed within the six-month period prescribed by Notification No. 41/2007-ST does not lose timeliness merely because it was first presented to the wrong authority and later refiled before the jurisdictional authority after limitation expired. The operative principle is that an originally timely filing should be treated as valid for limitation purposes when the defect is only mispresentation before the incorrect office. The refund claim must then be examined on merits rather than rejected as time-barred, and the matter is to be reconsidered by the adjudicating authority after due hearing. Case-Laws Service Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335837