Extension of refund-order timeline: orders under Section 54(7) extended to fifteen days after reply or June 30. Where a notice for rejection of a refund claim has been issued and the period for passing the order under sub-section (5) read with sub-section (7) of Section 54 falls between 20 March 2020 and 29 June 2020, the time limit for issuance of that order is extended to fifteen days after receipt of the registered person's reply to the notice or to 30 June 2020, whichever is later.