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2016 (8) TMI 197 - AT - Central ExciseRefund claim rejected – relevant date - original refund claim filed within period of limitation – defects corrected filing revised return after some time – appellant claimed refund filing date to be taken when original refund claim filed – respondent contended return to be complete in all respects when revised return filed and hence taken as date of return filed. - Held that:– when the defect was rectified, the date when original return filed needs to be considered – decided in favor of assesse.
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