https://www.taxtmi.com/caselaws?id=47510 Timely refund applications are not defeated merely because they are initially filed without the prescribed form or complete supporting annexures. Procedural defects should be rectified rather than treated as extinguishing the substantive refund entitlement. A later formal application may be regarded as a continuation of the original timely claim and relate back for limitation purposes. Separately, delay in filing a reference appeal requires a properly explained sufficient cause; limitation cannot be disregarded routinely because expiry of the prescribed period creates a corresponding right for the opposing party. en-us Tue, 05 Apr 2005 00:00:00 +0530 Thu, 29 Jul 2010 11:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47510 Timely refund applications are not defeated merely because they are initially filed without the prescribed form or complete supporting annexures. Procedural defects should be rectified rather than treated as extinguishing the substantive refund entitlement. A later formal application may be regarded as a continuation of the original timely claim and relate back for limitation purposes. Separately, delay in filing a reference appeal requires a properly explained sufficient cause; limitation cannot be disregarded routinely because expiry of the prescribed period creates a corresponding right for the opposing party. Case-Laws Central Excise Tue, 05 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47510