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TMI Blog2022 (2) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... t No.91/20 dated 14.12.2020, the time was extended only till 31.03.2021 for the activities which fell within the dates 20.03.2020 to 30.03.2021. The Court would note that such Notification is dated 14.12.2020 that is much prior to the order of the Hon ble Supreme Court dated 29.03.2021. Moreover, it need not be overemphasized that the direction of the Hon ble Supreme Court would finally hold the field and in the present case, when the Hon ble Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [ 2022 (1) TMI 385 - SC ORDER] has clearly indicated that any computing of period of limitation for any such appeal, application of proceeding the period from 15.03.2020 till 02.10.2021 shall stand excluded and in the present case admit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P-1) in rejection of Refund claim for the Tax period April-2018 February-2019 filed on 12.04.2021(Annexure P-2) relying on the relevant date prescribed at explanation (2)(e) of Sec 54 of the Central Goods and Service Tax Act 2017, after issuance of the Show cause Notice in Form RFD08 dated 21.09.2021 (Annexure P-3) without consideration of the reply submitted in Form RFD-09 dated 04.10.2021 (Annexure P-4) is against to the decision of the Apex court in M.A.No.21 of 2022 in No.665 of 2021 in SMW(C) No.3 of 2020 in RE COGNIZANCE FOR EXTENSION OF LIMITATION dated 10.01.2022 and also against to the Notifications issued by the Ministry of Finance Government of India and Circular instructions of the Central Board for Indirect Taxes and Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if any, shall become available w.e.f. 03.10.2021. It was submitted that admittedly, in the present case, the application for refund has been filed on 12.04.2021. 5. Learned counsel for the respondents no.1 and 2 submitted that the order dated 22.10.2021 takes note of the Government Notification extending the dates for completion of the action and in the present case the same stood extended only till 31.03.2021, whereas, the petitioner has filed his claim only on 12.04.2021, and further, the Officer concerned has considered the order of the Hon ble Supreme Court dated 29.03.2021 and then passed the order, relying upon Notification of the Central Government No.2/21 dated 14.12.2020 of the Central Government, by which time was extended to 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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