https://www.taxtmi.com/caselaws?id=417278 The Commissioner (Appeals) CGST, Jaipur dismissed the appeal regarding refund of excess tax payment on export of goods. The appellant filed the appeal 26 days late, citing COVID-19 office closure, which was condoned as delay was within 30 days. However, the refund claim for January 2020 was rejected because the amended Rule 86(4)(A) and Rule 92(1)(1A) of CGST Rules, 2017 became effective from March 31, 2020, and could not be applied retrospectively to the January 2020 period in question. en-us Fri, 21 May 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417278 The Commissioner (Appeals) CGST, Jaipur dismissed the appeal regarding refund of excess tax payment on export of goods. The appellant filed the appeal 26 days late, citing COVID-19 office closure, which was condoned as delay was within 30 days. However, the refund claim for January 2020 was rejected because the amended Rule 86(4)(A) and Rule 92(1)(1A) of CGST Rules, 2017 became effective from March 31, 2020, and could not be applied retrospectively to the January 2020 period in question. Case-Laws GST Fri, 21 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417278