Relevant date under Refund

[Ashiesh Prremji]

Dear Sir,

Please clear what will be "Relevant Date" in case of Refund for tax paid in wrong head CGST/SGST instead of IGST & Vice-Versa? Which date of payment shall be considered for 2Yrs. computation, whether its date of payment in wrong head or date of payment in correct head ?

Thanks for your kind attention!

AI Summary

Relevant date for refund disputed between payment in wrong tax head and payment in correct head; remedies are contested.
The core dispute is whether the relevant date for refund of tax paid to a wrong tax head is the date of payment under the wrong head or the later date when tax is paid under the correct head. Opinions diverge: a strict reading of Section 54 and its Explanation treats the date of payment in the wrong head as the start of the two year limitation, producing a time bar; alternative arguments view Sections 77/19 and Rule 89 as enabling refund without that temporal restriction, permitting contestation before authorities.