https://www.taxtmi.com/caselaws?id=298302 The appellate authority upheld the adjudicating authority's decision, confirming the rejection of the refund claim. The appellant's arguments regarding the time-barred application, the validity of GSTR-3B as a return, the applicability of Section 54(3) for unutilized ITC refunds, and the incorrect category of the refund claim were all dismissed. The appeal was disposed of, affirming that the refund application was untimely, the correct interpretation of the relevant date for the claim, the two-year time limit for refund applications under Section 54(1), and the misclassification of the refund claim. en-us Thu, 07 Jan 2021 00:00:00 +0530 Tue, 26 Oct 2021 08:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298302 The appellate authority upheld the adjudicating authority's decision, confirming the rejection of the refund claim. The appellant's arguments regarding the time-barred application, the validity of GSTR-3B as a return, the applicability of Section 54(3) for unutilized ITC refunds, and the incorrect category of the refund claim were all dismissed. The appeal was disposed of, affirming that the refund application was untimely, the correct interpretation of the relevant date for the claim, the two-year time limit for refund applications under Section 54(1), and the misclassification of the refund claim. Case-Laws GST Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298302