Refund - The said order dated 8.9.2014 was received by the ...
Petitioner's Refund Claim Deemed Timely: Filed Within One-Year Limit Despite Date Discrepancy on Receipt Stamp.
January 6, 2020
Case Laws Customs HC
Refund - The said order dated 8.9.2014 was received by the petitioner on 29.9.2014 - Therefore, within one year therefrom, the refund claim was made on 9.9.2015. Though the actual date of application is 8.8.2015 but the receipt stamp indicates the date of 9.9.2015 and accordingly, it was said to have filed within the time limit prescribed.
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