https://www.taxtmi.com/caselaws?id=423260 A refund claim under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) was filed within the prescribed period, and a later deficiency memo only required missing documents to be cured. The key limitation issue was whether rectifying defects shifted the filing date for computing time limits. The filing date remained the date of first presentation, and subsequent removal of defects did not postpone limitation. The refund claim was therefore not time-barred, and the limitation objection was rejected. en-us Thu, 26 May 2022 00:00:00 +0530 Fri, 03 Jun 2022 08:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423260 A refund claim under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) was filed within the prescribed period, and a later deficiency memo only required missing documents to be cured. The key limitation issue was whether rectifying defects shifted the filing date for computing time limits. The filing date remained the date of first presentation, and subsequent removal of defects did not postpone limitation. The refund claim was therefore not time-barred, and the limitation objection was rejected. Case-Laws Service Tax Thu, 26 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423260