Refund claim cannot be rejected as time-barred considering date of re-submission of refund claim

Ramesh Flowers Pvt. Ltd. 100% EOU Vs Commissioner of GST & Central Excise (CESTAT Chennai)

CESTAT Chennai held that refund claims rejected as time-barred considering the date of re-submission of refund claim as the date of filing of refund claim and ignoring the date on which the initial/ original refund claim was filed is unsustainable in law.

Facts-

The appellant filed refund claims for the unutilized accumulated cenvat credit unde

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