Relevant date for refund of Kerala Flood Cess mistakenly paid...

Relevant date for refund of Kerala Flood Cess mistakenly paid through GSTR-3B is the date of subsequent remittance into the correct account. Where the cess was initially paid with GSTR-3B and later deposited through the prescribed mechanism, the two-year refund limitation under Section 54 runs from the latter payment rather than the erroneous earlier payment. The refund application is therefore treated as timely, requiring the competent authority to reconsider it and issue orders within one month.