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2023 (12) TMI 233 - MADRAS HIGH COURTRefund of IGST - Ocean Freight Charges by the respondent - Reverse Charge Mechanism (RCM) - time limitation - HELD THAT:- Recently, this Court had passed an order in M/S. LENOVO (INDIA) PVT. LTD., REP. BY ITS AUTHORIZED SIGNATORY MR. SEIYADOU AHAMADOU VERSUS THE JOINT COMMISSIONER OF GST (APPEALS-1) O/O. THE COMMISSIONER OF GST & CENTRAL EXCISE (APPEALS-I) , THE ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE, DIVISION I, PUDUCHERRY COMMISSIONERATE, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP. BY ITS CHAIRMAN, UNION OF INDIA [2023 (11) TMI 774 - MADRAS HIGH COURT], wherein it has been held that the fixation of limitation for making refund application is only directory in nature and the same is not mandatory. Accordingly, the limitation of 2 years, which was provided under Section 54(1) of the Goods and Services Tax Act, 2017, is directory in nature. In such case, if any reasons were provided for delay in filing the refund application, the same shall be considered and the said delay shall be condoned by the respondent. Thus, this Court is of the view that the impugned order dated 24.09.2023 is liable to be set aside - petition disposed off.
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