31 December 2011
A person paid ST in Feb 2011 and filed the return in April 11.. In Dec 11, he realised that there was an error in the return and now wants to revise it and claim refund of the ST paid ( subject to unjust enrichment )..
Can he revise the return now ? Clearly the 90 days limit has passed..
Also the conditions mentioned for self adjustment are not met..