https://www.taxtmi.com/forum/issue?id=117614 GST refund for export of services acknowledged on 05.03.2021 was later rejected; advisers advised appealing the rejection, verifying the ARN filing date, and noting that a rectified refund application is treated as a fresh claim subject to the two year submission limit from the relevant date. For export of services the date of receipt of consideration in foreign exchange affects the limitation period, and the period between acknowledgement of the first application and its rejection is excluded when computing the time limit. en-us Thu, 04 Nov 2021 15:26:22 +0530 Thu, 23 Jan 2025 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117614 GST refund for export of services acknowledged on 05.03.2021 was later rejected; advisers advised appealing the rejection, verifying the ARN filing date, and noting that a rectified refund application is treated as a fresh claim subject to the two year submission limit from the relevant date. For export of services the date of receipt of consideration in foreign exchange affects the limitation period, and the period between acknowledgement of the first application and its rejection is excluded when computing the time limit. Discussion-Forum GST Thu, 04 Nov 2021 15:26:22 +0530 https://www.taxtmi.com/forum/issue?id=117614