https://www.taxtmi.com/caselaws?id=428958 A refund claim returned for defect rectification and later resubmitted does not become a fresh claim for limitation purposes when it was originally filed within time and was never rejected on merits. The one-year limitation period must be computed from the date of the original filing, not the date of resubmission after curing defects. On that basis, the objection that the claim was time-barred from resubmission was unsustainable, and the refund rejection, along with the consequential appellate orders, could not stand. The assessee was entitled to refund relief with consequential benefits. en-us Thu, 13 Oct 2022 00:00:00 +0530 Sat, 15 Oct 2022 09:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428958 A refund claim returned for defect rectification and later resubmitted does not become a fresh claim for limitation purposes when it was originally filed within time and was never rejected on merits. The one-year limitation period must be computed from the date of the original filing, not the date of resubmission after curing defects. On that basis, the objection that the claim was time-barred from resubmission was unsustainable, and the refund rejection, along with the consequential appellate orders, could not stand. The assessee was entitled to refund relief with consequential benefits. Case-Laws Service Tax Thu, 13 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428958