TaxTMI 
TaxTMI 
Timely Refund Claims Valid on Original Submission Date Even if Documents Are Completed Later.
X X X X Extracts X X X X
X X X X Extracts X X X X
....What is the correct date for filing of the refund claim - original refund claim was filed within time but complete documents were submitted after the cut-of-date - A claim for refund which is wanting certain documents and particulars cannot be a reason to hold that the claim was not filed within time. - AT....