https://www.taxtmi.com/caselaws?id=764857 A refund claim rejected solely as time-barred under the CGST Act could not stand where the limitation period from 1 March 2020 to 28 February 2022 was excluded by notification for refund applications under Sections 54 and 55. Once that exclusion was applied, the limitation objection ceased to survive, and the rejection on limitation was unsustainable. The refund application was therefore required to be restored for fresh processing on merits without raising limitation again. en-us Mon, 13 Jan 2025 00:00:00 +0530 Fri, 07 Nov 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764857 A refund claim rejected solely as time-barred under the CGST Act could not stand where the limitation period from 1 March 2020 to 28 February 2022 was excluded by notification for refund applications under Sections 54 and 55. Once that exclusion was applied, the limitation objection ceased to survive, and the rejection on limitation was unsustainable. The refund application was therefore required to be restored for fresh processing on merits without raising limitation again. Case-Laws GST Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764857