https://www.taxtmi.com/caselaws?id=308546 A refund claim rejected as time-barred was reconsidered in light of Notification No. 13/2022-Central Tax dated 05.07.2022, since the relevant refund period was stated to fall within its coverage. The court found that the appellate order could not stand without examining the claim against the updated legal position. The matter was therefore remanded to the appellate authority for a fresh decision in accordance with law, after giving the petitioner an opportunity of hearing. en-us Thu, 04 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308546 A refund claim rejected as time-barred was reconsidered in light of Notification No. 13/2022-Central Tax dated 05.07.2022, since the relevant refund period was stated to fall within its coverage. The court found that the appellate order could not stand without examining the claim against the updated legal position. The matter was therefore remanded to the appellate authority for a fresh decision in accordance with law, after giving the petitioner an opportunity of hearing. Case-Laws GST Thu, 04 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308546