I have applied for rebate claim within 1 year. Then withdrawn the application due to clerical mistakes in Form-C. Then resubmitted the rebate claim application.
Dy. Commissioner rejected the claim on the basis of date of re-submission of the claim.
Please provide me a case law having judgment favouring assessee in such a case.
01 July 2013
In Universal Cylinders v. CCE2004(178)ELT 898(CESTAT), refund claim was returned as there were no supporting documents. It was re-submitted later with required documents. It was held that original date of submission will be relevant for considering time bar-Departmental appeal dismissed by SC-179 ELT A208.
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