https://www.taxtmi.com/caselaws?id=430375 The Tribunal ruled in favor of the appellant, setting aside the rejection of refund claims as time-barred. It held that the initial filing dates, not resubmission dates, should be considered for computing the period of limitation. Additionally, it determined that the period of one year for filing refund claims should be calculated from the last month of the quarter, not the first. The absence of a deficiency memo for one claim was deemed a procedural lapse, invalidating the rejection. The Tribunal directed the original authority to reevaluate the refund claims, emphasizing adherence to due process and providing the appellant with a fair opportunity to submit necessary documents. en-us Wed, 16 Nov 2022 00:00:00 +0530 Thu, 17 Nov 2022 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430375 The Tribunal ruled in favor of the appellant, setting aside the rejection of refund claims as time-barred. It held that the initial filing dates, not resubmission dates, should be considered for computing the period of limitation. Additionally, it determined that the period of one year for filing refund claims should be calculated from the last month of the quarter, not the first. The absence of a deficiency memo for one claim was deemed a procedural lapse, invalidating the rejection. The Tribunal directed the original authority to reevaluate the refund claims, emphasizing adherence to due process and providing the appellant with a fair opportunity to submit necessary documents. Case-Laws Service Tax Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430375