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TMI Blog2025 (4) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... lants imported 18.030 metric tons of Srilankan Areca nuts (whole) and the goods were cleared through the Customs House at Krishnapatnam. As the goods failed to meet the standards laid down under Regulation 2.3.55 of the Food Safety and Standards (Food Products Standards & Food Additives) Regulation, 2011, for the reason that in the test parameter 'moisture, damages by moulds and insects' exceeds the prescribed standards, the goods were ordered for reexport, on payment of redemption fine, vide OIO dt.30.09.2021, passed by Additional Commissioner of Customs and the goods were accordingly reexported on 10.11.2021. Pursuant to filing of Bill of Entry dt.20.03.2021, the appellant remitted IGST of Rs.2,82,808/- on 31.03.2021. Since the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the law. 4. He further submits that the Hon'ble Supreme Court in the above mentioned order did not restrict the extension of limitation to any particular class of cases but made it clear that the said benefit is applicable in all proceedings, both under the General Laws and Special Laws, in respect of all judicial or quasi-judicial proceedings. Therefore, even though the refund application filed by the appellant suffered a delay of 13 days, the same will fall within the exclusion granted by the Hon'ble Supreme Court and accordingly, the refund application is deemed to be filed within the period. 5. Heard learned Advocate for the appellant, Mr. M.S. Sanjeev Kumar and learned AR for the Department, Mr. K. Sreenivasa Reddy and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er than 90 days, that longer period shall apply. 7. As the normal period of limitation was till 30.03.2022 for filing of refund, whereas the appellant filed their refund application on 12.04.2022 with a delay of 13 days. The Hon'ble Supreme Court directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purpose of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi judicial proceedings. It is also directed by the Hon'ble Supreme Court that the balance period remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022. Therefore, refund application filed by the appellant was within time as the period is covered within second surge of COV ..... X X X X Extracts X X X X X X X X Extracts X X X X
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