https://www.taxtmi.com/caselaws?id=417026 The HC allowed the petitioner to file manual refund applications under Section 54 of CGST Act for exported services, despite expiry of limitation period. The court interpreted Rule 97A to permit manual filing when electronic filing faced difficulties, ruling that statutory rules take precedence over administrative instructions issued under Section 168. The court directed authorities to process the manual application within a specified timeframe and provide reasoned orders if rejected, preserving the petitioner's right to further legal remedies. en-us Thu, 16 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417026 The HC allowed the petitioner to file manual refund applications under Section 54 of CGST Act for exported services, despite expiry of limitation period. The court interpreted Rule 97A to permit manual filing when electronic filing faced difficulties, ruling that statutory rules take precedence over administrative instructions issued under Section 168. The court directed authorities to process the manual application within a specified timeframe and provide reasoned orders if rejected, preserving the petitioner's right to further legal remedies. Case-Laws GST Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417026