9911796707
TMI Blog2024 (5) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... pact of COVID-19 Pandemic - whether refund claim has to be filed by the exporter two years from the date of shipment? - HELD THAT:- In this case, the exports were made by the petitioner between 24.04.2018 to 25.02.2019. It is evident that the last date for filing the refund claim would have expired at the time when the country was under partial/intermittent/full lockdown due to outbreak of Covid-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Under these circumstances, impugned order upholding the rejection of the refund claim of the 2nd respondent are set aside and the case is remitted back to the 2nd respondent to reconsider the petitioner's refund claim afresh in the light of the above mentioned notification. Petition allowed by way of remand. - THE HON'BLE MR. JUSTICE C. SARAVANAN For the Petitioner : Mr. M. Killivalavan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... country and therefore claimed refund U/s.54 of the CGST Act, 2017. AS per Sec.54 of the CGST Act,2017 the refund claim has to be filed by the exporter two years from the date of shipment. 3. In this case, the exports were made by the petitioner between 24.04.2018 to 25.022019. IT is evident that the last date for filing the refund claim would have expired at the time when the country was under pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of the above notification when the orders were passed. Under these circumstances, impugned order dated 27.09.2021 in n order Appeal No.182 of 2021 TRY GST dated 27.09.2021 in A.No.74 of 2021- TYR GST upholding the rejection of the refund claim vide order dated 03.05.2022 of the 2nd respondent are set aside and the case is remitted back to the 2nd respondent to reconsider the petitioner' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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