Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Limitation for IGST refund claims by specified international organisations was reckoned from 01.08.2019, because Circular No. 23/2019-Customs first clarified that Customs authorities were the competent refund forum. On that basis, the limitation under Notification No. 20/2018-Central Tax was not exhausted when the claims were filed, and the COVID-19 extension of limitation also applied. The claims were therefore treated as within time and not liable to rejection as time-barred.
Limitation for IGST refund claims by specified international organisations was reckoned from 01.08.2019, because Circular No. 23/2019-Customs first clarified that Customs authorities were the competent refund forum. On that basis, the limitation under Notification No. 20/2018-Central Tax was not exhausted when the claims were filed, and the COVID-19 extension of limitation also applied. The claims were therefore treated as within time and not liable to rejection as time-barred.
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