https://www.taxtmi.com/caselaws?id=290767 A modified refund claim filed later was treated as a continuation of an earlier claim filed within the prescribed period, because it was only a reduced claim based on the same services and not a fresh, independent request. The earlier refund application had been lodged in time, and the later modification did not alter the underlying basis of entitlement. On that footing, the claim was not barred by limitation, and rejection on limitation was unsustainable. The finding was in favour of the assessee. en-us Wed, 14 Feb 2018 00:00:00 +0530 Thu, 15 Oct 2020 12:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290767 A modified refund claim filed later was treated as a continuation of an earlier claim filed within the prescribed period, because it was only a reduced claim based on the same services and not a fresh, independent request. The earlier refund application had been lodged in time, and the later modification did not alter the underlying basis of entitlement. On that footing, the claim was not barred by limitation, and rejection on limitation was unsustainable. The finding was in favour of the assessee. Case-Laws Service Tax Wed, 14 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290767