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2022 (10) TMI 1125 - HC - GSTRefund of the IGST paid on the goods supplied to SEZ units - supply would be treated as zero rated supply or not - Section 54 of the CGST Act and Section 16(1) of the CGST Act - HELD THAT:- In the peculiar facts of the case, when the petitioners received order rejecting the refund claim in month of November, 2020, the Covid-19 pandemic situation was prevailing. The Hon’ble Apex Court, vide order dated 23rd March, 2020 passed in Suo Motu Writ Petition (Civil) No.3 of 2020 [2020 (5) TMI 418 - SC ORDER], while exercising extra-ordinary jurisdiction under Article 141 of the Constitution of India, extended the period of limitation for filing the Appeal which was further extended from time to time which is evident from the order dated January 10, 2022 passed in Misc. Application No.21 of 2022 in Misc. Application No.665 of 2021 in Suo Motu Writ Petition (Civil) No.3 of 2020 [2022 (1) TMI 385 - SC ORDER]. The period from 15.03.2020 till 28.02.2022 stand excluded in computing the period prescribed for limitation. Accordingly, the Appeal filed by the petitioners on 21.04.2021 challenging the rejection of refund claim shall have to be considered within the period of limitation - the matter is remanded back to the respondent No.2- Appellate Authority to decide the same on merits after giving an opportunity of hearing to the petitioners - Petition disposed off.
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