TMI Blog2022 (10) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... levant 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 1 st 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble Supreme Court in Suo Motu Writ Petition (Civil) No.3 of 2020 dated 27.4.2021 read with final order dated 23.09.2021 , as illegal, arbitrary and without authority of law; (c) to set-aside the order of the 1st Respondent dated 5.10.2021 in rejecting the application of refund as barred by time as being in violation of principles of natural justice, illegal, contrary to law, unsustainable and contrary to the orders of the Hon ble Supreme Court in Suo Moto Writ Petition (Civil) No.3 of 2020, dated 23.9.2021 in so far as disposal of the refund applications are concerned; (d) declare that the Petitioner s application for refund filed on 15.9.2021 as filed within time under Section 54 of the Central and State Goods and Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling the same, the present writ petition came to be filed. 4. Learned counsel for the petitioner mainly submits that in view of the subsequent Notification, dated 05.07.2022, of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, the rejection of application for refund is bad in law. 5. Learned Government Pleader for Commercial Tax would submit that the order passed by the authorities basing on the Circular, dated 20.07.2021, cannot be found fault with. He took us through Clause 3(iii) and Clause 4(b) of the said Circular and submits that there is no illegality in the order passed by respondent No.1. 6. A perusal of the material on record would show that the refund appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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