TMI Blog2024 (4) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... erred by the petitioner be considered as the date of filing manual refund application as relevant date for the purpose of considering the limitation under Section 54 so as to process the refund application preferred by the petitioner online and grant the refund to which the petitioner is eligible and not disputed by the respondent authorities, in accordance with law. The petitioner shall file fresh refund application online within a period of four weeks from today. However, the date of such application shall be deemed to have been to be considered as of date of manual filing of refund applications by the petitioner - Petition disposed off. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA APPEARANCE IN SC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST from 5% to 28% and output supply of the goods attracts the GST rate at 5% only. Therefore, the petitioner has huge accumulation of input tax credit on account of the inverted tax structure. The petitioner accordingly made a claim of refund as per the provisions of Section 54(3)(ii) of the CGST Act read with Rule 89(5) of the CGST Rules for the period in each of the petition which is tabulated as under. Special Civil Application No. Relevant period for the refund claim Last date of filing refund claim Date of attempt for filing online refund application Date of filing manual refund application Applicability of Notification No. 13/2022-Central Tax which excludes the period from 01.03.2020 to 28.02.2022 for computation of limitation Amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant date for preferring application for refund under Section 54 of the CGST Act to process the fresh refund applications which may be preferred by the petitioner online to grant the refund to which the petitioner is otherwise eligible and not disputed by the respondent authority. 5. In view of the above submissions, the respondent authority is directed to consider the date of filing of the refund application to be preferred by the petitioner be considered as the date of filing manual refund application as relevant date for the purpose of considering the limitation under Section 54 so as to process the refund application preferred by the petitioner online and grant the refund to which the petitioner is eligible and not disputed by the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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