2019 (6) TMI 189

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....dated 06.01.2017 on account of not furnishing sufficient documents. The appellant thereafter resubmitted the refund claims on 02.03.2018. The said refund claims were rejected stating that they were time-barred. In appeal, the Commissioner (Appeals) vide impugned order dated 05.12.2018 upheld the decision of the refund sanctioning authority. Hence, these appeals. 2.1 On behalf of the appellant, Ld. Advocate Shri. M. Kannan appeared and argued the matter. He furnished the letter issued by the refund sanctioning authority dated 06.01.2017 and submitted that the refund claims filed by the appellant have not been rejected by the Department. The same have only been returned for want of necessary documents. The appellant has thereafter resubmit....

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....e with regard to the necessary documents, the authorities below have rightly returned the same. 3. Heard both sides. 4. The issue is with regard to the rejection of refund claims on the ground of being time-barred. 5. The appellant had initially filed the refund claims on 15.12.2016. Undisputedly, he has filed the refund claims within the limitation period of one year. The said refund claims were returned by the refund sanctioning authority on 06.01.2017. 6.1 On perusal of this letter dated 06.01.2017, it is seen that the refund claim is returned as the same cannot be processed due to lack of documents. The said letter does not mention the date by which the appellant can resubmit the refund claims along with necessary documents.....