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Issues: Whether the rejection of the refund claim solely on the ground that TRAN-1 was not filed within time was sustainable when the period for filing TRAN-1 had been extended.
Analysis: The refund claim had been rejected only because the TRAN-1 form was not filed within the original time limit. It was not disputed that the time for filing TRAN-1 had since been extended up to 31.3.2019 by amendment in the GST Rules. In view of this subsequent extension, the rejection order could not be sustained without fresh examination of the claim.
Conclusion: The rejection order was set aside and the matter was remitted for fresh consideration.
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