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    <title>Refund Claim Rejected for Being Time-Barred Due to Late Filing Beyond One-Year Limitation Period.</title>
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    <description>Refund - period of limitation - the refund for the quarter October to December was due on 01/01/2016. The refund claim was filed on 08/02/2017 which is beyond one year. Therefore, the refund was rightly rejected on time-bar.</description>
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      <description>Refund - period of limitation - the refund for the quarter October to December was due on 01/01/2016. The refund claim was filed on 08/02/2017 which is beyond one year. Therefore, the refund was rightly rejected on time-bar.</description>
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