Refund limitation dispute remanded for reconsideration after Notification No. 13/2022-Central Tax was applied to the claim period.

A refund claim rejected as time-barred was reconsidered in light of Notification No. 13/2022-Central Tax dated 05.07.2022, since the relevant refund period was stated to fall within its coverage. The court found that the appellate order could not stand without examining the claim against the updated legal position. The matter was therefore remanded to the appellate authority for a fresh decision in accordance with law, after giving the petitioner an opportunity of hearing.

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Issues: Whether the appellate authority's order rejecting the refund claim as time-barred was liable to be set aside and the matter remanded for reconsideration in light of Notification No. 13/2022-Central Tax dated 05.07.2022.

Analysis: The refund claim had been rejected on limitation, but the petitioner relied on Notification No. 13/2022-Central Tax dated 05.07.2022 to contend that the relevant refund period fell within its coverage. The notification was not available when the impugned orders were passed, yet the underlying factual and legal position was that the refund period was covered by that notification. In these circumstances, the appellate order could not be sustained without reconsideration of the claim on the updated legal position.

Conclusion: The appellate order was set aside and the matter was remanded to the appellate authority to pass a fresh order in accordance with law after granting an opportunity of hearing to the petitioner.

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