TMI Blog2023 (10) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... tion - HELD THAT:- The impugned order was passed without considering the aforesaid order passed by the Hon ble Supreme Court as well as the notification dated 05.07.2022 issued by the Department, wherein it has been stated the period from 01.03.2020 to 28.02.2022 shall be excluded for computation of period of limitation for the purpose of filing refund application under Section 54 of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised claims made by the petitioner on 24.01.2021, 27.01.2021 and 07.02.2021. 2. The learned counsel for the petitioner would submit that the petitioner is an Exporter and since he had utilised the input credit, he filed the applications for refund of amount in terms of provision of Section 54(3) of the Central Goods and Services Tax Act, 2017 (hereinafter called as the Act ) originally on 11.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is barred by limitation in terms of Section 54(1) of the Act. 3. It was further submitted by the learned counsel for the petitioner that in M.A.No.29 of 2022, vide order dated 10.01.2022, the Hon'ble Supreme Court had held that the period between 15.03.2020 to 28.02.2022 shall be excluded for computation of period of limitation under any general or special laws in respect of all judicia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the materials available on record. 6. In the present case, the original refund applications were filed on 11.02.2020, 15.02.2020 and 18.02.2020, which were well within the prescribed time limit. However, those applications were returned since the same had some defects. Hence, the revised refund applications were filed by the petitioner on 25.02.2021, 27.01.2021 and 07.02.2021. However, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
