https://www.taxtmi.com/caselaws?id=301774 The appellate authority upheld the decision of the adjudicating authority, ruling that the appellant's refund claim for accumulated Input Tax Credit (ITC) related to goods exported without tax payment was time-barred. Despite the appellant's argument of an extended deadline due to COVID-19, the authority determined that the claim should have been filed within two years from the relevant date as per the CGST Act, 2017. Consequently, the appeal was dismissed, affirming the rejection of the refund application. en-us Mon, 21 Jun 2021 00:00:00 +0530 Tue, 25 Mar 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301774 The appellate authority upheld the decision of the adjudicating authority, ruling that the appellant's refund claim for accumulated Input Tax Credit (ITC) related to goods exported without tax payment was time-barred. Despite the appellant's argument of an extended deadline due to COVID-19, the authority determined that the claim should have been filed within two years from the relevant date as per the CGST Act, 2017. Consequently, the appeal was dismissed, affirming the rejection of the refund application. Case-Laws GST Mon, 21 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301774