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2022 (11) TMI 510 - AT - CustomsRelevant date for filing of Refund - Recovery of the erroneous refund along with interest - recovery of erroneous refund sought on the ground that the refund claim filed by the appellant was time barred as the date of filing of refund claim was taken as 08.11.2017 - HELD THAT:- There is no dispute that the appellant had indeed submitted their refund claim vide letter dated 03.08.2016 which had been received by the office on 30.08.2016. Though the refund was returned for some query for want of documents and subsequently the appellant had resubmitted the same claim on 08.11.2017, the date of filing of refund claim shall be taken as 30.08.2016 not 08.11.2017, accordingly, the refund was filed well within the time. It is settled that even if the refund claim is filed well within the time and the same is returned for want of clarification or documents and the claim was resubmitted, the date of filing the refund application is taken as the date of first filing the refund claim and not the date on which the claim was resubmitted. In the present case also there is no dispute that the first time refund claim was filed on 30.08.2016 which was well within the stipulated time. The refund filed by the appellant is not hit by limitation - Appeal allowed - decided in favor of appellant.
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