https://www.taxtmi.com/caselaws?id=409246 Refund claims under Notification No. 41/2012-ST were required to be filed quarter-wise, so limitation could not be computed from each individual LEO date within the quarter. The notification was construed harmoniously with earlier refund notifications to mean that only one claim could be made for each quarter, making multiple filings during the same period impermissible. On that construction, the relevant limitation period began after the quarter ended. The claim filed on 27.12.2016 was therefore within time, and rejection of the refund on the ground of delay was unsustainable. en-us Tue, 29 Jun 2021 00:00:00 +0530 Sat, 03 Jul 2021 08:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409246 Refund claims under Notification No. 41/2012-ST were required to be filed quarter-wise, so limitation could not be computed from each individual LEO date within the quarter. The notification was construed harmoniously with earlier refund notifications to mean that only one claim could be made for each quarter, making multiple filings during the same period impermissible. On that construction, the relevant limitation period began after the quarter ended. The claim filed on 27.12.2016 was therefore within time, and rejection of the refund on the ground of delay was unsustainable. Case-Laws Service Tax Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409246