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TMI Blog2022 (12) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod for the Petitioner s claim for refund. For the purpose of ascertaining whether the limitation period in the Petitioner s case stood extended/ protected by the order of the Hon ble Supreme Court as above, first the relevant date for starting of the limitation will have to be established. The factual position as per the explanation to Section 54 as regards the Relevant Date will have to be determined first and then legal position as laid down in the above decisions can be applied - the impugned orders, to the extent of rejection of the refund claims of the Petitioner for the periods from April 2018 to March 2019 and from April 2019 to December 2019, are liable to be quashed and set aside and the applications for these two periods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned two periods on the ground that they are time barred. 8. Section 54 of the Central Goods and Services Tax Act, 2017 deals with refund of tax. Section 54(1) states that if a refund is sought of any tax, then an application has to be made before the expiry of two years from the relevant date. Refund is defined in Explanation (1) to section 54(14) as under: refund includes refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3). Relevant Date is defined in Explanation (2) to section 54(14) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction; (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises; (f) in the case where tax is paid provisionally under this Act or the rules made thereunder, the date of adjustment of tax after the final assessment thereof; (g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and (h) in any other case, the date of payment of tax. Refund in certain cases. Thus, there are are v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner for the periods from April 2018 to March 2019 and from April 2019 to December 2019, be set aside and the Respondents be directed to proceed to examine the claim on merits. 10. For the purpose of ascertaining whether the limitation period in the Petitioner s case stood extended/ protected by the order of the Hon ble Supreme Court as above, first the relevant date for starting of the limitation will have to be established. The factual position as per the explanation to Section 54 as regards the Relevant Date will have to be determined first and then legal position as laid down in the above decisions can be applied. For the argument of extension of limitation, the basic dates of starting and ending of period of limitation in ea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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