Extension of refund-order timeline under Section 54(7) allows later issuance following pandemic-period rejection notices and responses. For cases where a notice for rejection of a refund claim has been issued and the time limit to pass an order under Section 54(7) would fall between 20 March 2020 and 30 August 2020, the period for issuance of that order is extended to fifteen days after receipt of the registered person's reply to the notice or to 31 August 2020, whichever is later; the notification takes effect from 20 March 2020.