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2019 (6) TMI 189

..... hin the limitation period of one year. The said refund claims were returned by the refund sanctioning authority on 06.01.2017 - 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. 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 r .....

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..... t have not been rejected by the Department. The same have only been returned for want of necessary documents. The appellant has thereafter resubmitted the refund claims along with necessary documents. 2.2 It is also pointed out by him that the Department has not mentioned the period by 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. .....

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..... The said letter does not mention the date by which the appellant can resubmit the refund claims along with necessary 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. 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 ref .....

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