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TMI Blog2024 (10) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... und application was filed on 27.05.2020, however in view of the above notification, in particular clause (iii) thereof, the period from 01.03.2020 to 28.02.2022 was excluded from the limitation period. The petitioner would be entitled to the benefit of the same. The competent authority is directed to reconsider the claim of refund of the petitioner by applying its mind and pass appropriate order following the Circular dated 05.07.2022 - Petition disposed off. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MRS. JUSTICE MAUNA M. BHATT Appearance: For the Petitioner(s) No. 1 : Mr Anand Nainawati (5970). For the Respondent(s) No. 2 : Mr Siddharth H Dave (5306). For the Respondent(s) No. 1,5: Notice Served. For the Respondent(s) No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it for the month of March 2018, the refund claimed would be required to be filed on or before 31.03.2020, i.e., two years from the end of the financial year. 3.2 Section 54 reads as under- 54. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed: Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the return furnished under section 39 in such manner as may be prescribed. (2) A specialised agency of the United Nations Organisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation to section 54 defines relevant date and mentions that, Relevant date in the case of refund of unutilised input tax credit under sub-section (3), the end of the financial year in which such claim for refund arises 3.2.2 Above explanation was amended by CGST (Amendment) Act, 2018, which came into force from 01.02.2019, reads as under, Relevant date in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3) shall be the due date for furnishing of return under section 39 for the period in which such claim for refund arises. 3.2.3 Rule 92 provides for sanction of refund as per section 54 (5) of the Act. Rule 92 (3) which is relevant, is as under - Where the proper officer is satisfi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed by the appellant on 02.05.2020 which is time barred. Further, I find that the appellant came with the plea that on account of pandemic COVID-19, the time limit was extended from the 20th day of March, 2020 to the 29th day of June, 2020 upto 30th day of June, 2020 vide Notification No. 35/2020-Central Tax dated 03-04-2020. However, I find that the adjudication authority has given opportunity for submission of documents through personal hearing in support of their claim in respect of time limit. However they have neither submitted any documents nor attended personal hearing as called by the adjudicating authority. The adjudicating authority has therefore rightly decided the matter based on record which were available with him. Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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