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2022 (3) TMI 578 - ALLAHABAD HIGH COURTRefund claim - rejection on the ground of delay - Section 54(1) of the CGST/UPGST Act - HELD THAT:- On the fact of the present case, it is found that the refund application of the petitioner could not have been rejected by the respondent no.4 merely on the ground of delay, ignoring the order of Hon'ble Supreme Court in its order dated 10.01.2022 [2022 (1) TMI 385 - SC ORDER] where it was held that In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply. The impugned order cannot be sustained and is hereby quashed. Matter is remitted back to the respondent no.4 to decide the refund application of the petitioner in accordance with law, by reasoned and speaking order, expeditiously and preferably within six weeks from the date of presentation of copy of the order, after affording reasonable opportunity of hearing to the petitioner.
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