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2023 (10) TMI 937 - DELHI HIGH COURTRefund of Input Tax Credit - Rejection on the ground that the petitioner’s application was filed beyond the period as stipulated under Section 54(1) of the Central Goods & Services Tax Act, 2017 - HELD THAT:- Section 54(1) of the CGST Act stipulates that an application for refund may be filed within the period of two years from the relevant date. The expression ‘relevant date’ is defined in Explanation (2) to Section 54 of the CGST Act - In the present case, the statement filed by the petitioner clearly indicates the date on the shipping bills and the invoices. Thus, there is no ambiguity for computing the period of limitation in reference to the relevant date. The respondents have filed the counter affidavit, however, the same is not on record - the respondents are directed to process the petitioner’s claim for refund along with applicable interest, if any, within a period of two weeks from today - Petition allowed.
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