Original Submission date considerable to compute One Year period for service tax Refund claim

V.V. Titanium Pigments Pvt. Ltd Vs Commissioner of GST (CESTAT Chennai) The issue that requires to be analysed in these present appeals is whether the date of one year has to be computed from the date of resubmission of the refund claim or the date of original submission of the claim. Needless to say that the date of original submission has to be taken for computing the period of one year as it is the date on which the appellant has filed the claim initially. The claim has been returned and not processed and rejected by the department. When the claim is returned for resubmission, the appellant...