https://www.taxtmi.com/caselaws?id=756753 GST refund claims filed under Section 54 were treated as timely where a circular retrospectively excluded the period from 1 March 2020 to 28 February 2022 for computing limitation. On that basis, rejection solely for delay could not be sustained, and the refund rejection orders were set aside for fresh consideration. The matter was remanded with a direction that any further refusal must follow prior notice and personal hearing. The directions also regulated the claim for interest for the intervening period, limiting recovery for that span. en-us Mon, 05 Aug 2024 00:00:00 +0530 Thu, 08 May 2025 00:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756753 GST refund claims filed under Section 54 were treated as timely where a circular retrospectively excluded the period from 1 March 2020 to 28 February 2022 for computing limitation. On that basis, rejection solely for delay could not be sustained, and the refund rejection orders were set aside for fresh consideration. The matter was remanded with a direction that any further refusal must follow prior notice and personal hearing. The directions also regulated the claim for interest for the intervening period, limiting recovery for that span. Case-Laws GST Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756753