TMI Blog2023 (10) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Goods Services Tax Act, 2017 - HELD THAT:- Section 54(1) of the CGST Act stipulates that an application for refund may be filed within the period of two years from the relevant date. The expression relevant date is defined in Explanation (2) to Section 54 of the CGST Act - In the present case, the statement filed by the petitioner clearly indicates the date on the shipping bills and the invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r had filed an application seeking refund of Input Tax Credit amounting to ₹13,71,484/- in requisite form (GST RFD-01) on 16.04.2021. The breakup of the refund amount is as under: Refund Period Amount 01.06.2018 to 31.03.2019 8,75,068.00 01.04.2019 to 31.03.2020 4,96,416.00 Total 13,71,484.00 3. Whilst the petitioner s application for refund for the period 01.04.2019 to 31.03.2020 amounting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, 2020 to the 28th day of February, 2022 was required to be excluded for the purpose of computing the period under Section 54(1) of the CGST Act. However, the Appellate Authority rejected the appeal on the ground that no documentary evidence was submitted by the petitioner regarding the mode in which the export has taken place and in absence of such details, the commencement date for calculating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. It further contended that a similar statement was also filed before the Adjudicating Authority. 7. Section 54(1) of the CGST Act stipulates that an application for refund may be filed within the period of two years from the relevant date. The expression relevant date is defined in Explanation (2) to Section 54 of the CGST Act. Clause (a) of Explanation (2) to Section 54 of the CGST Act is relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence to the relevant date. 9. The respondents have filed the counter affidavit, however, the same is not on record. On a pointed query by this court, it is not disputed that there is no specific denial of the receipt of the e-mail dated 02.05.2023 annexed by the petitioner to the present petition. Further, as stated above, there was no controversy as to the evidence produced by the petitioner in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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