https://www.taxtmi.com/caselaws?id=751817 HC ruled that refund applications were timely based on CBIC circular clarifying "Relevant Date" for tax refund calculations. Despite initial rejections by Appellate Authority for alleged delay, the court found applications within prescribed limitation period. The order set aside the previous dismissal and directed reconsideration of the refund claim on substantive merits. en-us Tue, 16 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751817 HC ruled that refund applications were timely based on CBIC circular clarifying "Relevant Date" for tax refund calculations. Despite initial rejections by Appellate Authority for alleged delay, the court found applications within prescribed limitation period. The order set aside the previous dismissal and directed reconsideration of the refund claim on substantive merits. Case-Laws GST Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751817