https://www.taxtmi.com/caselaws?id=345217 A refund claim filed within time remains effective for limitation purposes even if it was initially incomplete and later supported by further documents. Where the department only seeks clarifications or supporting particulars, the claim is not treated as a fresh application on the date of completion. The relevant date is the date of the original refund filing, not the date on which the application is perfected after departmental requisition. On that basis, the limitation objection was unsustainable and the refund could not be rejected as time-barred. en-us Wed, 03 May 2017 00:00:00 +0530 Wed, 12 Jul 2017 07:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345217 A refund claim filed within time remains effective for limitation purposes even if it was initially incomplete and later supported by further documents. Where the department only seeks clarifications or supporting particulars, the claim is not treated as a fresh application on the date of completion. The relevant date is the date of the original refund filing, not the date on which the application is perfected after departmental requisition. On that basis, the limitation objection was unsustainable and the refund could not be rejected as time-barred. Case-Laws Central Excise Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345217