TaxTMI 
TaxTMI 
SIR,
The interest and penalty was paid on 17.10.2017 and the final order setting aside the order was issued on the year 2019.. what would be the relevant date to file the refund of the interest and penalty paid? 2017 or 2019?
Kindly guide.
RELEVANT DATE- GST REFUND
29 Nov 2019 
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Refund limitation: claim refund for interest or penalty within the statutory two year period from communication of the order.
Where tax, interest or penalty is rendered refundable by a judgment, decree, order or direction of an appellate authority or court, the relevant date for the refund limitation period is the date of communication of that judgment, and the refund must be claimed within the prescribed two year period from that communication. (AI Summary)
Where tax, interest or penalty is rendered refundable by a judgment, decree, order or direction of an appellate authority or court, the relevant date for the refund limitation period is the date of communication of that judgment, and the refund must be claimed within the prescribed two year period from that communication. (AI Summary)