Refund-Appeal-Case Laws

[Raja Krishnan]

Dear Respected experts,

I kindly request refer to us some success old and new case laws, relevant for GST Refund (for Exporter) refusing and rejected during the period of Covid19

[Padmanathan KV]

Kindly post the specific facts and the issue? is it regarding time limit?

[Raja Krishnan]

Dear sir,

Yes sir, this is time limit issue. Please help us.

[Padmanathan KV]

Pls see Notification No. 13/2022-Central Tax dated 5th July, 2022 para (iii)

[KASTURI SETHI]

Sh.Raja Krishnan Ji,

You need to know the manner of computing exclusion period to arrive at correct time limit so that your refund claim must not be hit by the time limitation. Here is the judgment dated 3.10.23 of Hon'ble Supreme Court which advises the manner.(It does not pertain to refund claim.) You can take a cue as well as shelter of this case law in your refund claim also. This can help you a lot. Go to this weblink.

2023 (10) TMI 155 - SUPREME COURT - ADITYA KHAITAN & ORS. VERSUS IL AND FS FINANCIAL SERVICES LIMITED

[KASTURI SETHI]

Peruse (not read only ) the judgement entirely i.e. each word and every sentence realizing the power of punctuation marks, conjunctions, phrases, idioms etc. used in the above case law.

[Shilpi Jain]

Refer Notification no. 13/2022–Central Tax dated July 5, 2022 which in para (iii) states as below

excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under section 54 or section 55 of the said Act

Also look at this case M/s. Gandhar oil refinery (India) Limited v. Assistant commissioner of sales tax - 2022 (9) TMI 604 - ANDHRA PRADESH HIGH COURT

AI Summary

Exporters' GST Refund Claims: Key Insights on Time Limit Exclusions During COVID-19 per Notification No. 13/2022-Central Tax An individual sought advice on case laws relevant to GST refund claims for exporters rejected during the COVID-19 period due to time limitations. An expert suggested reviewing Notification No. 13/2022-Central Tax, which excludes certain periods for computing time limits for refund applications. Another expert recommended analyzing a Supreme Court judgment for guidance on computing exclusion periods. Additional advice included examining a case from the Andhra Pradesh High Court for further insights. The discussion emphasized understanding the detailed language and implications of the cited legal documents to support the refund claim.