https://www.taxtmi.com/caselaws?id=418824 The Tribunal held that the appellant's refund claim, initially filed within the prescribed time period, was not time-barred despite later modifications and re-submission. Relying on legal precedents, the Tribunal considered the subsequent claim as a continuation of the original, leading to the rejection of the time bar defense. Consequently, the appeal was allowed, setting aside the order rejecting the refund claim on time bar grounds. The case was remanded to the Adjudicating Authority for reconsideration, excluding the limitation issue and addressing other aspects like unjust enrichment. en-us Mon, 21 Feb 2022 00:00:00 +0530 Fri, 25 Feb 2022 08:34:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418824 The Tribunal held that the appellant's refund claim, initially filed within the prescribed time period, was not time-barred despite later modifications and re-submission. Relying on legal precedents, the Tribunal considered the subsequent claim as a continuation of the original, leading to the rejection of the time bar defense. Consequently, the appeal was allowed, setting aside the order rejecting the refund claim on time bar grounds. The case was remanded to the Adjudicating Authority for reconsideration, excluding the limitation issue and addressing other aspects like unjust enrichment. Case-Laws Service Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418824