https://www.taxtmi.com/caselaws?id=48659 For rebate or refund claims, if the claim is first lodged within the prescribed period, later correction of defects does not shift the filing date for limitation purposes. The original presentation date remains the relevant date under the refund and rebate limitation framework, so a claim filed in time but resubmitted after curing defects cannot be treated as time-barred merely because the defect-free version was filed later. The matter was therefore required to be reconsidered on the basis of the initial filing date, with fresh decision to be taken after observance of natural justice. en-us Tue, 05 Sep 2006 00:00:00 +0530 Fri, 23 Feb 2024 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48659 For rebate or refund claims, if the claim is first lodged within the prescribed period, later correction of defects does not shift the filing date for limitation purposes. The original presentation date remains the relevant date under the refund and rebate limitation framework, so a claim filed in time but resubmitted after curing defects cannot be treated as time-barred merely because the defect-free version was filed later. The matter was therefore required to be reconsidered on the basis of the initial filing date, with fresh decision to be taken after observance of natural justice. Case-Laws Central Excise Tue, 05 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48659