https://www.taxtmi.com/caselaws?id=417230 The Commissioner (Appeals) CGST, Jaipur dismissed the appellant's refund claim for input tax credit on exported goods. The appellant filed refund applications on 27-8-2020 for exports from April-August 2018, but the Export Goods Manifest showed goods left India by 31-8-2018. Under Section 54(1) CGST Act 2017 and relevant notifications, refund applications must be filed within two years from the relevant date, requiring filing by 31-8-2020. Since fresh applications were filed on 8-9-2020 after deficiency memo, they exceeded the statutory time limit. The adjudicating authority correctly rejected the claims as time-barred. en-us Mon, 24 May 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417230 The Commissioner (Appeals) CGST, Jaipur dismissed the appellant's refund claim for input tax credit on exported goods. The appellant filed refund applications on 27-8-2020 for exports from April-August 2018, but the Export Goods Manifest showed goods left India by 31-8-2018. Under Section 54(1) CGST Act 2017 and relevant notifications, refund applications must be filed within two years from the relevant date, requiring filing by 31-8-2020. Since fresh applications were filed on 8-9-2020 after deficiency memo, they exceeded the statutory time limit. The adjudicating authority correctly rejected the claims as time-barred. Case-Laws GST Mon, 24 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417230