TMI Blog2019 (6) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... cessary documents. Further, it has to be stated that the said letter dated 06.01.2017 does not reject the refund claims on any ground. It is not an order in which the refund sanctioning authority has applied his mind for reaching a decision. The refund claims have been merely returned to the appellant. When the refund claims have been returned and not rejected and when they have been filed again, such filing has to be considered as resubmission of the refund claims and not as fresh refund claims. The refund claims in these appeals, which are resubmitted by the appellant, are not barred by limitation. Hence, the matter is remanded to the refund sanctioning authority who shall decide these claims on merits - Appeal allowed - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the appellant has to resubmit the refund claims. That therefore the order passed by the authorities below rejecting the refund claims as being time-barred is illegal. 2.3 To support his arguments, he relied upon the decision of the Hon ble High Court of Gujarat in the case of M/s. United Phosphorus Ltd. Vs. Union of India reported in 2005 (184) E.L.T. 240 (Guj.), Commr. of Service Tax, Mumbai Vs. M/s. Reliance Communication Ltd. reported in 2008 (11) S.T.R. 258 (Tri. Mum.) and M/s. Balmer Lawrie Co. Ltd. Vs. Commissioner of C.Ex., Kolkata-VI reported in 2015 (315) E.L.T. 100 (Tri. Kol.). 3.1 The Ld. AR Shri. S. Govindarajan appeared on behalf of the Department. He supported the findings in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 06.01.2017 does not reject the refund claims on any ground. It is not an order in which the refund sanctioning authority has applied his mind for reaching a decision. The refund claims have been merely returned to the appellant. 6.2 It is true that the refund sanctioning authority cannot process the refund claim without necessary documents. However, the time by which the appellant can resubmit the refund claims along with the documents ought to have been mentioned by the refund sanctioning authority. In the absence of such a time-limit for resubmitting the refund claims, the appellant has sought to collect the documents and resubmit the refund claims on 02.03.2018. When the refund claims have been returned and not rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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