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2021 (6) TMI 20 - Commissioner - GSTRefund of accumulated ITC on account of Inverted Tax Structure - refund claim rejected on the ground of time bar issue as the appellant has filed refund application beyond two years from the relevant date - HELD THAT:- The provisions of Section 54 of the CGST Act, 2017 have been introduced w.e.f. 1-2-2019 and the question arises is whether the same have got retrospectively effect or prospective effect. The said provisions have been introduced w.e.f. 1-2-2019 vide the CGST (Amendment) Act, 2018 and there is no stipulation in the CGST (Amendment) Act, 2018 that the same shall apply retrospectively. However, Rules of interpretation provide that whenever any statute is newly added the same has got only prospective effect unless it is specifically provided in the amending statute or the amendment is by way of substitution of an existing provision mainly by way of clarification or removal of defects. Accordingly, the said provisions has got only prospective effect. Thus with effect from 1st February, 2019, the meaning of relevant date may be reckoned within 2 years from the due date of furnishing of return under Section 39 of the CGST Act, 2017 relating to the period in which such claim for refund arises. The amended provisions under sub-section (14) of Section 54 of the CGST Act, 2017 for relevant date was made effective from 1-2-2019, while the fresh refund application was filed by the appellant on 25-1-2020 which absolutely beyond the two years from the relevant date - the appellant’s contention is not acceptable that their refund application in respect of inverted duty structure should be processed as per un-amended provisions of sub-section (14) of Section 54 of the CGST Act, 2017 since the tax period of refund claim in this case pertains to December, 2017. The appeal is dismissed.
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