https://www.taxtmi.com/caselaws?id=438425 HC allowed petitioner's challenge to refund claim rejection. Technical glitches during Covid-19 period prevented timely ITC refund application. Court remanded case to Adjudicating Authority for reconsideration, directing assessment of delay condonation under recent CBIC notification, which excluded specific limitation periods for tax credit claims. en-us Wed, 24 May 2023 00:00:00 +0530 Wed, 16 Apr 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438425 HC allowed petitioner's challenge to refund claim rejection. Technical glitches during Covid-19 period prevented timely ITC refund application. Court remanded case to Adjudicating Authority for reconsideration, directing assessment of delay condonation under recent CBIC notification, which excluded specific limitation periods for tax credit claims. Case-Laws GST Wed, 24 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438425