2024 (3) TMI 1132

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..... d of limitation. Accordingly, rejection of the claim for refund of the petitioner solely on the ground of limitation is not sustainable. Impugned orders both dated 11.01.2022 for the respective tax period are set aside. Refund applications are restored on the record of the Assessing Authority, who is directed to decide the applications in accordance with law and pass appropriate orders within a pe .....

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..... ntral Board of Indirect Taxes and Customs whereby the period between 01.03.2020 to 28.02.2022 has been excluded for the purposes of computation of period of limitation for filing an application for refund. 3. Learned counsel for respondent submits that counter affidavit in the present case was filed on 28.06.2022 i.e. before the subject Notification was published. 4. Clearly, the case of the petit .....

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