https://www.taxtmi.com/caselaws?id=750635 Refund applications rejected solely on limitation could not be sustained where a later CBDT notification excluded the period from 01.03.2020 to 28.02.2022 for computing limitation for refund claims. That exclusion removed the limitation basis relied on to deny the claims, so the rejection on limitation alone was unsustainable. The impugned orders were set aside. en-us Thu, 21 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750635 Refund applications rejected solely on limitation could not be sustained where a later CBDT notification excluded the period from 01.03.2020 to 28.02.2022 for computing limitation for refund claims. That exclusion removed the limitation basis relied on to deny the claims, so the rejection on limitation alone was unsustainable. The impugned orders were set aside. Case-Laws GST Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750635