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2022 (2) TMI 1048 - ANDHRA PRADESH HIGH COURTRefund of IGST - rejection on the ground of time limitation - whether rejection of the claim of the petitioner for refund for the period April, 2018 to February, 2019 on the ground that the same was filed beyond the statutory period and not extended or covered as per the Government notifications, is proper? - HELD THAT:- The Court finds that the order impugned needs interference. The rejection of the claim has been solely on the ground that as per the Notification of the Central Government No.91/20 dated 14.12.2020, the time was extended only till 31.03.2021 for the activities which fell within the dates 20.03.2020 to 30.03.2021. The Court would note that such Notification is dated 14.12.2020 that is much prior to the order of the Hon’ble Supreme Court dated 29.03.2021. Moreover, it need not be overemphasized that the direction of the Hon’ble Supreme Court would finally hold the field and in the present case, when the Hon’ble Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2022 (1) TMI 385 - SC ORDER] has clearly indicated that any computing of period of limitation for any such appeal, application of proceeding the period from 15.03.2020 till 02.10.2021 shall stand excluded and in the present case admittedly the application for refund having been filed on 12.05.2021, the petitioner is entitled to the benefit of such order. The matter is remanded to the respondent no.1 to pass fresh orders on the claim of the petitioner in terms of his application dated 12.04.2021 - appeal allowed by way of remand.
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