9911796707
TMI Blog2025 (1) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... d to make a claim for refund. Thus, the starting point from when the dealer can make such a request is set out in Section 54 (3), which stipulates that a claim for refund of unutilized input tax credit can be made at the end of tax period and such claim is permissible till the end of two years from the relevant date.
In the circumstances, it would have to be held that the application filed by the petitioner, on 21.03.2024, is beyond the last date of 09.03.2024, within which the application should have been made.
Petition dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Section 39 in such manner as may be prescribed. (2) ---- (3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period: Provided that no refund of unutilised input tax credit shall be allowed in cases other than-- (i) zero rated supplies made without payment of tax; (ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council: Provided further that no refund of unutilised input tax credit shall be allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods by the Post Office concerned to a place outside India; (b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished; [(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies;] (c) in the case of services exported out of India where a refund of tax paid is available in respect of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 54 (1) of the CGST Act, would be the end of the tax period, within which the payment of tax, which is sought to be refunded, was done. In the present case, that period would be March, 2022 and consequently, an application for refund could be moved upto the end of March, 2024. As the refund application was made on 21.03.2024, the application is in time. 6. On the other hand, it is the case of the respondents that an application has to be made within two years from the relevant date. The term "relevant date" has been defined in the explanation set out in Section 54 (14) of the CGST Act to mean the date on which the vessel, carrying the zero rated goods, leaves the shores of India, i.e., dated 09.03.2022 and consequently, an applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be the outer limit, within which the dealer is entitled to make a claim for refund. Thus, the starting point from when the dealer can make such a request is set out in Section 54 (3), which stipulates that a claim for refund of unutilized input tax credit can be made at the end of tax period and such claim is permissible till the end of two years from the relevant date. In the circumstances, it would have to be held that the application filed by the petitioner, on 21.03.2024, is beyond the last date of 09.03.2024, within which the application should have been made. 10. In the circumstances, this Writ Petition is dismissed. 11. There shall be no order as to costs. 12. As a sequel, interlocutory applications pending, if any shall stand clo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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