https://www.taxtmi.com/caselaws?id=436469 HC held that a refund claim filed with documents specified under Rule 89(2) cannot be treated as non est for limitation merely because a deficiency memo sought further clarifications; issuance of such a memo does not restart the limitation period under Section 54. Rule 90(3) cannot be applied to treat the original application as unfiled for limitation purposes. The matter is remanded to the Adjudicating Authority to reconsider the refund claim in light of these observations. en-us Thu, 06 Apr 2023 00:00:00 +0530 Mon, 27 Oct 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436469 HC held that a refund claim filed with documents specified under Rule 89(2) cannot be treated as non est for limitation merely because a deficiency memo sought further clarifications; issuance of such a memo does not restart the limitation period under Section 54. Rule 90(3) cannot be applied to treat the original application as unfiled for limitation purposes. The matter is remanded to the Adjudicating Authority to reconsider the refund claim in light of these observations. Case-Laws GST Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436469