2010 (1) TMI 142

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..... ified that, consequent upon revision of limitation period, any refund claim filed within such revised limitation period would be admissible if it is otherwise in order. Held that: I set aside the orders of the lower authorities and remand this case to the original authority for fresh decision on the refund claim in question. It is made clear that the adjudicating authority should examine the lim .....

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..... efund claim had to be filed within 60 days from the date of expiry of the quarter for which the tax was paid. The lower authorities found that the refund claim was filed beyond this period. According to them, it should have been filed within 60 days from 30.6.2008. It was actually filed on 11.9.2008 only. The claim was, therefore, rejected as time-barred. Hence the present appeal. 2. The authori .....

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..... the circumstances, I set aside the orders of the lower authorities and remand this case to the original authority for fresh decision on the refund claim in question. It is made clear that the adjudicating authority should examine the limitation issue also afresh. If the refund claim is found to be within the prescribed period of limitation, it will have to be considered on merits. It is for the a .....

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