TMI BlogRefund of the IGST paid on the goods supplied to SEZ units - The period from 15.03.2020 till 28.02.2022...Refund of the IGST paid on the goods supplied to SEZ units - The period from 15.03.2020 till 28.02.2022 stand excluded in computing the period prescribed for limitation. Accordingly, the Appeal filed by the petitioners on 21.04.2021 challenging the rejection of refund claim shall have to be considered within the period of limitation - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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