2010 (7) TMI 163

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..... nd claim relevant and subsequent date of filing in proper form and with documents not to be considered as actual date of filing. Held that- initial refund claim filed well within time in present case. Refund claim to be considered as within limitation. Impugned order set aside. Matter remand back.
Ms. Archana Wadhwa, Member (J) REPRESENTED BY: Shri S.J. Vyas, Advocate, for the Appellant. Shri .....

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..... quisite evidence like payment of bills and mode of payments thereof' were not submitted by the appellant. The appellant also has not segregated the specified services and bills! vouchers/invoice and had not arranged the claim in manner to work out the charges for specified services for which they have claimed refund. Therefore, the divisional office vide letter dated 13-10-08 returned back the cl .....

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..... 89 (Del.) laying down that the date of filing claim is the date when the claim is filed initially and the subsequent date of filing in the proper form and with the asked for documents cannot be considered as the actual date of filing of refund claim. I agree that the law on the issue is no more res integra and stands settled by various decisions. The initial refund claim having been filed well wi .....

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