https://www.taxtmi.com/caselaws?id=408057 The adjudicating authority upheld the rejection of the refund claims, stating that the appellant failed to file within the prescribed two-year limit from the relevant dates (GSTR-3B filing dates). The authority emphasized that the excess amount paid, being categorized as "any other amount paid," falls under the time limit for tax refunds as per Section 54(1). The appellant's arguments regarding the principle of "ejusdem generis" and the inability to revise GSTR-3B were not accepted. The authority concluded that the refund claims were correctly rejected on grounds of limitation as per Section 54(1) of the CGST Act, 2017. en-us Fri, 13 Nov 2020 00:00:00 +0530 Tue, 25 Mar 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408057 The adjudicating authority upheld the rejection of the refund claims, stating that the appellant failed to file within the prescribed two-year limit from the relevant dates (GSTR-3B filing dates). The authority emphasized that the excess amount paid, being categorized as "any other amount paid," falls under the time limit for tax refunds as per Section 54(1). The appellant's arguments regarding the principle of "ejusdem generis" and the inability to revise GSTR-3B were not accepted. The authority concluded that the refund claims were correctly rejected on grounds of limitation as per Section 54(1) of the CGST Act, 2017. Case-Laws GST Fri, 13 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408057