https://www.taxtmi.com/caselaws?id=384239 Where a demand is remanded for re-quantification, limitation for refund of excess pre-deposit is reckoned from the date the excess becomes ascertainable on completion of quantification. An amount paid during the pendency of litigation is treated as a pre-deposit, and the limitation applicable to ordinary refund claims under Section 11B does not defeat such a refund when the claim is filed shortly after the re-quantification order. On this reasoning, the refund was held not time-barred, the rejection order was set aside, and consequential refund relief was granted. en-us Tue, 06 Aug 2019 00:00:00 +0530 Fri, 09 Aug 2019 07:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384239 Where a demand is remanded for re-quantification, limitation for refund of excess pre-deposit is reckoned from the date the excess becomes ascertainable on completion of quantification. An amount paid during the pendency of litigation is treated as a pre-deposit, and the limitation applicable to ordinary refund claims under Section 11B does not defeat such a refund when the claim is filed shortly after the re-quantification order. On this reasoning, the refund was held not time-barred, the rejection order was set aside, and consequential refund relief was granted. Case-Laws Service Tax Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384239