𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The first refund claim date should be considered for limitation purposes, even if returned for additional documents, provided it was initially filed within the stipulated time."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Laviosa Trimex Industries Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Refund claim under Notification No. 17/09-ST for services used for exported goods. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Refund application was initially filed on 03.12.2010 but returned due to the absence of a Chartered Accountant Certificate and resubmitted on 30.12.2010.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that the initial filing date (03.12.2010) should be considered for limitation purposes. The refund claim is not time-barred, as it was originally submitted within the prescribed period. The appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Laviosa Trimex Industries Pvt. Ltd. vs. Commissioner of Central Excise & Service Tax, Rajkot 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 25 January 2023 📜 This ruling emphasizes that procedural delays should not penalize taxpayers if the initial filing was within the deadline.