2023 (5) TMI 592 - HC - GST

Refund of GST - Rejection on the ground of time limitation - Circular bearing No. 162/18/2021-GST dated 25.9.2021 - HELD THAT:- Circular bearing No. 162/18/2021-GST dated 25.9.2021 was issued by the CBIC on the subject/clarification in respect to refund of tax specified in Section 77(i) of the CGST Act and Section 19(i) of the IGST Act. Earlier, vide Notification No. 35/2001-Central Tax dated 24.9.2021, Sub-Rule (1A) of Rule 89 of CGST Rules 2017 has been inserted - the relevant CBIEC had extended a benevolent provision for extension of limitation of refund in case of wrong deposit.

Petition allowed.