TMI Blog2024 (4) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... e under the correct head prior to issuance of the circular, a further period of two years would be available from the date of circular, which implies that any application seeking refund filed on or before 23.09.2023 in respect of taxes paid under the correct head prior to 24.09.2021 would be considered within time. In the subject case, petitioner filed the first application seeking refund on 11.05.2020, which was rejected on 29.06.2020 and the appeal against the said order was also dismissed on 30.06.2021 i.e. prior to the issuance of the clarification by the circular dated 25.09.2021. After the issuance of the circular, petitioner filed a second application on 14.07.2022, which has been rejected by the order-in-original impugned before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by learned counsel appearing for respondents. With the consent of parties, the petition is taken up for final disposal. 4. Petitioner while filing the monthly statement of outward supply in Form GSTR-1 for the month of November 2017, declared the total taxable value for intra-State supply of services erroneously under the head of inter-State supply under the Integrated Goods and Service Tax (IGST) instead of intra-State supply under the Central Goods and Service Tax (CGST) and State Goods and Service Tax (SGST). 5. Petitioner subsequently realized this mistake and corrected the error and deposited the correct CGST and SGST amount thereby leading to a double deposit of tax, once under the head of IGST and second cumulatively under the head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Relevant Date would be the date when tax is paid under the correct head. After clarifying the said position, the circular stipulates that in cases where taxpayer had made payment under the correct head before the issuance of the subject Notification No. 35 of 2021 dated 24.09.2021, the refund application could be filed before expiry of two years from the date of the issuance of the said Notification i.e. from 24.09.2021. 12. In the instant case, petitioner had paid tax under the wrong head on 20.12.2017 and paid tax under the correct head on 19.08.2019. 13. In terms of the clarification issued by circular dated 25.09.2021, petitioner could have filed an application before expiry of two years from the date of payment of tax under the correc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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