TMI Blog2023 (1) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... e shown that the impugned orders are ex facie contrary to the settled propositions, including positive directions by the higher Courts. If it is undisputed that the limitation for the petitioner s subject refund applications expired during the period between 01.03.2020 and 28.02.2022, the petitioner would be entitled for an extended limitation of ninety [90] days from 01.03.2022 and the applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground of limitation, and the third respondent s order in this regard reads as under: 11. I have carefully gone through the subject refund claim along with the documents enclosed, relevant statutory provisions and the submissions made by the claimants in reply to the show cause notice. The facts of the case already mentioned in detail in the pre paras and therefore I do not wish t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I arrive at the conclusion that the claim is hit by limitation of time. 2. Sri. Ravi Raghavan, the learned counsel for the petitioner, submits that indeed the Notification dated 15.07.2022 in No.13/2022-CT excludes the period between 01.03.2020 to 28.02.2022 for computing limitation even for the purposes of refund application under Section 54 of the Central Goods and Service Tax Act, 2017 (f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute that the petitioner s application for refund would be within the permissible ninety [90] days. Ms. Preetha M., the learned counsel for the contesting respondents, does not dispute this material factual assertion but contends that the petitioner, even when the application is rejected on the ground of limitation, can avail alternative remedy. 4. It is trite that alternative remedy itself is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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