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2016 (9) TMI 1057 - AT - Service TaxRefund claim - whether 7-11-2014, the date on which the original refund claim was filed, should be considered as the date of filing the refund claim, or the date of filing the revised application which is on 8-2-2015 should be the relevant date - Held that:- it is observed that the original refund claim was submitted within the time limit prescribed. The appellant filed a revised claim after a couple of months realising that there was some wrong calculation/error in the original refund claim, in the sense that items and serial numbers from 7 to 18 was not eligible for the refund. Therefore, they omitted the same and filed a revised claim for a lower amount. We find the action of the appellant bona fide. The said action of the appellant does not in any way negate the original refund claim which was filed within the time limit. If the appellant had not come forward and had suo motu omitted the said portion of the refund claim, which were not eligible for refund, the department would have rejected the said portion of the refund claim and would have sanctioned the refund for the balance portion of the refund claim. Therefore, the action of the appellant of suo motu omitting the portion of the refund claim not eligible for refund has only facilitated the department and does not vitiate the original refund claim. Hence, the decision of the lower authorities to hold that a portion of the refund claim amounting to ₹ 1,80,290/- is barred by limitation on the ground that the revised claim was filed after the prescribed time limit is unfair, unjust and not sustainable. It is observed that the original refund claim filed on 7-11-2014 included this amount also, and was filed within prescribed time limit. - Appeal allowed by way of remand
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