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2022 (10) TMI 1126 - HC - GSTRefund of Cess - zero-rated sales - relevant date in the Explanation to Section 54 of the Central Goods and Services Tax Act, 2017 - Circular No.157/13/2021-GST dated 20.07.2021 - violation of principles of natural justice - HELD THAT:- Though learned Government Pleader would contend that the said application came to be made beyond the period of limitation, but the learned counsel for the petitioner would submit that a reading of Clause 2 to the Explanation to Section 54 of the CGST Act would show that the ‘relevant date’ is prescribed only for goods exported out of India, but there is no provision determining the ‘relevant date’ in respect of the supplies to SEZ units, which are considered as zero-rated sales under Section 16 of the Integrated Goods and Services Tax Act, 2017. It would be relevant to note that the recent Notification dated 05.07.2022, clearly postulates that in respect of period 1st March, 2020 to 28th February, 2022, the computation of period of limitation, for filing refund application under Section 54 or Section 55 of the said Act shall stand excluded. It cannot be said that the application for refund was made beyond the period of limitation - the matter is remanded back to respondent No.1 for consideration afresh in accordance with law - Petition allowed by way of remand.
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