Limitation period extension for recovery orders and refund claims; pandemic period excluded from calculation, effective retrospectively. The Government extends the time limit for issuance of orders for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized for the 2017-18 tax period, and excludes a defined pandemic-affected interval from computation of limitation for issuance of orders relating to recovery of erroneous refunds and for filing refund applications, with the measures operating retrospectively from the commencement of the excluded interval.