2023 (6) TMI 675

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..... s. for R-1. Ms. Arunima Dwivedi, Ms. Pinky Pawar & Mr. Aakash Pathak, Advs ORDER 1. The petitioner has filed the present petition, inter alia, impugning the order-in-original dated 11.05.2021 passed by respondent no.2, whereby the petitioner's claim for refund of Input Tax Credit (hereafter 'ITC') for the month of April, 2018 was rejected as time barred. The petitioner also impugns the order-in- .....

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..... ed. In terms of the said notification, the period commencing from 01.03.2020 to 28.02.2022 is required to be excluded. 4. The learned counsel for the respondents fairly states that the petitioner's case is covered under the said notification and its claim is required to be considered on merits. 5. In view of the above, the impugned orders (that is, order-in-original  dated 11.05.2021 and th .....

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