2022 (8) TMI 1404

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed 5th July, 2022 - HELD THAT:- Though the aforesaid notification dated 5th July, 2022 was not in existence at the time of passing the impugned order of rejection of petitioner s claim of refund or at the time of passing of the impugned order by the appellate authority but the factual and legal position remains that the refund in question pertains to the period which is covered by the aforesaid n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... laim of refund in question which was rejected on the ground of limitation. Petitioner has placed a notification being No. 13/2022-Central Tax dated 5th July, 2022 issued by Central Board of Indirect Taxes and Customs and contends that the period pertaining to the claim of refund in question is covered by the aforesaid notification. In support of his contention petitioner also relies on several .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X