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2024 (2) TMI 598 - DELHI HIGH COURTSeeking refund of accumulated input tax credit - application rejected on the ground that the same was filed belatedly - Respondent No. 3 rejected the application solely on the ground that petitioner had not responded to the Show Cause Notice - Violation of principles of natural justice - HELD THAT:- It is relevant to note that after the impugned order was passed, the Central Board of Indirect Taxes and Customs issued a Notification dated 05.07.2022 in line with the orders passed by the Hon’ble Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER]. In terms of the said circular, the Board directed that the period from 01.03.2020 to 28.02.2022 is excluded for purposes of computing the period of limitation, inter-alia, for applications filed under Section 54 of the Central Goods and Services Tax Act, 2017. By virtue of the said circular, petitioner’s application for refund would be within the period of limitation. Considering the peculiar circumstances of this case, where the benefit of exclusion of the period from 01.03.2020 to 28.02.2022 has been made available subsequent to the impugned order rejecting the application for refund, this Court considers it apposite to allow the present petition and remand the matter to Respondent No. 3 to consider the petitioner’s application afresh in the light of the circular dated 05.07.2022 - Respondent No. 3 shall process the application of the petitioner for refund as expeditiously as possible and, in any event, within a period of eight weeks from today. Petition disposed off.
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