Refund claim filing date should be reckoned from the date of first filing of refund claim

Voxco Pigments And Chemicals Pvt Limited Vs C.C.E. & S.T. (CESTAT AHMEDABAD)

There is no dispute that the appellant had filed the refund claim on 01/06/2017 for an amount of Rs. 12,25,023/-. Thereafter, on the audit query, the appellant had decided to reduce the refund claim and, therefore, withdrew the earlier claimed and thereafter claim for Rs. 7,92,262/- which is out of the total amount of Rs. 12,25,023/- for which earlier refund filed on 01/06/2017. With this fact, I am of the view that since the ap

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