Time limit for GST refund - Goods and Services Tax - GST

If a taxpayer seeking a GST refund under with payment mode for the period of April 2021. Notification No. 13/2022-Central Tax dated 05-12-2022 , excluded the period from 01/03/2020 to 28/02/2022 for calculating the time limit to file refund applications under GST due to COVID-19. 1. In accordance with this notification, can we exclude the period between April 2021 and February 2022 for the purposes of filing a GST refund application? 2. Considering the above notification can the GST refund application for April 2021 be filed by February 2024? Thanks