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TMI Blog2022 (2) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... tendent (AR) ORDER This appeal is directed against Order in original no. CCESA-SRTAPPEAL- PS-114-2019-20 dated 31.05.2019 whereby the learned Commissioner (Appeals) has rejected the refund claim only on the ground of time bar. 2. Shri S. Suriyanarayan, learned counsel appearing on behalf of the appellant submits that initially the appellant had filed a refund claim on 01/06/2017 for an amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 (8) TMI 825 Madras High Court 3. Shri J.A. Patel, learned Superintendent (Authorised Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that since the first refund claim was withdrawn, therefore, the second refund claim should be treated fresh and that was filed after stipulated time period, i.e. one year as prescribed section 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim of Rs. 3 ST/12166/2019-SM 7,92,262/-must be treated as in continuation of the earlier refund as this amount is out of the total refund of Rs. 12,25,023/-. Therefore, the date of filing of refund claim should be reckoned as the claim of first filing of refund claim and not as per the date of filing the revised refund claim. This view is supported by this Tribunal judgment in the case of Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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