TaxTMI 
TaxTMI 
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
Refund-Appeal-Case Laws
05 Oct 2023 
6 Replies 
1080 Views Asked by
Limitation exclusion for COVID period affects GST refund filing deadlines and supports extension of filing time.
Computation of time limits for GST refund claims during the COVID period requires applying the administrative exclusion of the period from March 1, 2020 to February 28, 2022 when assessing whether a refund claim is time barred; recent judicial guidance on computing excluded intervals may inform how to determine start and end points for the excluded period and support refund claims rejected for delay. (AI Summary)
Computation of time limits for GST refund claims during the COVID period requires applying the administrative exclusion of the period from March 1, 2020 to February 28, 2022 when assessing whether a refund claim is time barred; recent judicial guidance on computing excluded intervals may inform how to determine start and end points for the excluded period and support refund claims rejected for delay. (AI Summary)