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TMI Blog2022 (9) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... cular clause (iii) thereof, the period from 01.03.2020 to 28.02.2022 was excluded from the limitation period. The petitioner would be entitled to the benefit of the same. The competent authority is directed to reconsider the claim of refund of the petitioner - Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 18978 OF 2021 - - - Dated:- 26-8-2022 - HONOURABLE MR. JUSTICE N.V.ANJARIA AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA MR ANAND NAINAWATI FOR THE PETITIONER MR NIKUNT K RAVAL FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA Heard learned advocate Mr.Anand Nainawati for the petitioner and learned advocate Mr. Nikunt Raval for the respondents. 2. By filing the present petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed: Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the return furnished under section 39 in such manner as may be prescribed. (2) A specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries or any other person or class of persons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich such claim for refund arises 3.2.2 Above explanation was amended by CGST (Amendment) Act, 2018, which came into force from 01.02.2019, reads as under, Relevant date in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3) shall be the due date for furnishing of return under section 39 for the period in which such claim for refund arises. 3.2.3 Rule 92 provides for sanction of refund as per section 54(5) of the Act. Rule 92(3) which is relevant, is as under - Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me limit was extended from the 20th day of March, 2020 to the 29th day of June, 2020 upto 30th day of June, 2020 vide Notification No. 35/2020-Central Tax dated 03-04-2020. However, I find that the adjudication authority has given opportunity for submission of documents through personal hearing in support of their claim in respect of time limit. However they have neither submitted any documents nor attended personal hearing as called by the adjudicating authority. The adjudicating authority has therefore rightly decided the matter based on record which were available with him. Further the appellant has not submitted sufficient document to prove that the claim was filed within time limit prescribed. Further, I find that the ground raised by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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