https://www.taxtmi.com/caselaws?id=354983 A refund claim first filed within time and later resubmitted before the proper authority after curing defects was not treated as time barred, because the second filing was substantially the same claim supported by nearly the same documents. The Tribunal also noted that eligibility under the refund or exemption notification could not be decided without verification of the supporting record. The matter was therefore remanded to the original authority for scrutiny of documents and any additional evidence, while the limitation objection was rejected and the substantive entitlement left open for fresh determination on merits. en-us Mon, 09 Oct 2017 00:00:00 +0530 Thu, 08 Feb 2018 07:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354983 A refund claim first filed within time and later resubmitted before the proper authority after curing defects was not treated as time barred, because the second filing was substantially the same claim supported by nearly the same documents. The Tribunal also noted that eligibility under the refund or exemption notification could not be decided without verification of the supporting record. The matter was therefore remanded to the original authority for scrutiny of documents and any additional evidence, while the limitation objection was rejected and the substantive entitlement left open for fresh determination on merits. Case-Laws Service Tax Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354983