https://www.taxtmi.com/caselaws?id=419540 A refund application could not be rejected as time-barred without excluding the period from 15.03.2020 to 28.02.2022, because binding judicial directions required that interval to be left out for limitation purposes in judicial and quasi-judicial proceedings. Since the claim had been rejected solely on delay, the rejection order was unsustainable. The order was quashed and the refund application was remitted for fresh consideration on merits through a reasoned and speaking order in accordance with law. en-us Thu, 03 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419540 A refund application could not be rejected as time-barred without excluding the period from 15.03.2020 to 28.02.2022, because binding judicial directions required that interval to be left out for limitation purposes in judicial and quasi-judicial proceedings. Since the claim had been rejected solely on delay, the rejection order was unsustainable. The order was quashed and the refund application was remitted for fresh consideration on merits through a reasoned and speaking order in accordance with law. Case-Laws GST Thu, 03 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419540