GST REFUND

[NILESH PITALE]

Dear Expert

In the Case of our One Of The Client, We had Applied for The Refund for the Period July 17 to March-18, Which was Rejected, But ITC was not re-credited and mean time,Time has lapsed for Fresh Application and after Long Period ITC was Re-credited, After that we applied for New Refund Application For The Period April 18 to March 20 but in the same application we also claimed refund of ITC of July 17 to March-18 but Assessing officer passed the Refund for the Period April 18 to March 20, Now the case is in appeal Hearing.

Can we get Refund for the Period July 17 to March-18, Any Case laws

Please Guide

 

 

AI Summary

Refund of Input Tax Credit may be argued despite time bar when administrative delay in re crediting prevented timely claim.
The dispute concerns entitlement to refund of Input Tax Credit for July 2017-March 2018 where an initial refund was rejected, ITC was not re credited until after the statutory filing period expired, and the taxpayer later claimed that credit in a subsequent refund application. The operative issue is whether administrative delay in re crediting ITC justifies permitting a refund claim despite the two year time limit, relying on equity, natural justice, documentary evidence of delay, and relevant precedents.